4 unchanged sentences
effectiveness of the design of our disclosure controls and procedures (as defined by Exchange Act Rules 13a-15(e) or 15d-15(e)) as of
−Removed: September 30, 2021, pursuant to Exchange Act Rule 13a-15(b).
−Removed: Based on that evaluation, our Chief Executive Officer and Chief Financial
−Removed: Officer concluded that our disclosure controls and procedures were not effective as of September 30, 2021 because of the material
−Removed: weakness in internal control over financial reporting discussed below.
−Removed: Notwithstanding
−Removed: the material weakness in internal control over financial reporting described below, our management has concluded that our consolidated
−Removed: financial statements included in the Quarterly Report on Form 10-Q are fairly stated in all material respects in accordance with accounting
−Removed: principles generally accepted in the United States of America.
−Removed: material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is
−Removed: a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected
−Removed: on a timely basis.
−Removed: did not maintain effective controls over accounting for warrants issued in connection with our February 25, 2020 financing, and, as a
−Removed: result, did not record an associated derivative liability on a timely basis.
−Removed: At the time of issuance, the Company sought and received
−Removed: technical accounting guidance on the accounting treatment for the derivative liability.
−Removed: However, due to personnel changes, the existence
−Removed: of the guidance was not known to new finance personnel.
−Removed: This deficiency did not result in the revision of any of our previously issued
−Removed: financial statements.
−Removed: However, if not addressed, the deficiency could result in material misstatement in the future.
−Removed: Accordingly, our
−Removed: management has determined that this control deficiency constitutes a material weakness.
−Removed: are in the process of developing a detailed plan for remediation of the material weakness, including developing and maintaining a transition
−Removed: process for new finance executives to review existing critical accounting policies and judgments.
−Removed: We will continue to assess the effectiveness
−Removed: of our remediation efforts in connection with our future assessments of the effectiveness of internal control over financial reporting
−Removed: and disclosure controls and procedures.
+Added: March 31, 2022, pursuant to Exchange Act Rule 13a-15(b).
+Added: Based upon that evaluation, our Principal Executive Officer and Principal Financial
+Added: Officer concluded that our disclosure controls and procedures were effective as of March 31, 2022.
in Internal Control over Financial Reporting
−Removed: than the material weakness discussed above, there was no change in our internal control over financial reporting (as defined in Rule
−Removed: 13a-15(f) under the Exchange Act) identified in connection with the evaluation of our internal control that occurred during the quarter
−Removed: ended September 30, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over
−Removed: financial reporting.
+Added: the three months ended March 31, 2022, there were no changes in our internal controls over financial reporting, or in other factors that
+Added: could significantly affect these controls, that materially affected, or are reasonably likely to materially affect, our internal control
+Added: over financial reporting.
Limitations of Controls
16 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.