What changed in this filing

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Item 4. Controls and Procedures

2021-11-15 compared with 2021-08-17 · 24 added, 23 removed, 8 unchanged (85% of the section changed)

3 unchanged sentences

processed, summarized, and reported within the time periods specified in SEC rules and forms, and that such information is accumulated

and communicated to our management, including our Chief Executive Officer, to allow timely decisions regarding required disclosure.

designing and evaluating our disclosure controls and procedures, management recognized that disclosure controls and procedures, no matter

how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls

and procedures are met.

Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply

its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.

The design of any disclosure

controls and procedures also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance

that any design will succeed in achieving its stated goals under all potential future conditions.

the supervision and with the participation of our management, we conducted an evaluation, as of June 30, 2021, of the effectiveness of

the design and operations of our disclosure controls and procedures.

and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions

regarding required disclosure.

In designing and evaluating our disclosure controls and procedures, management recognized that disclosure

controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives

of the disclosure controls and procedures are met.

Additionally, in designing disclosure controls and procedures, our management necessarily

was required to apply its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.

of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events, and there

can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

the supervision and with the participation of our management, we conducted an evaluation, as of September 30, 2021, of the effectiveness

of the design and operations of our disclosure controls and procedures.

Based upon our evaluation, our management, including our principal

executive officer and principal financial officer, has concluded that, as of June 30, 2021, our disclosure controls and procedures were

not effective due to our limited internal audit functions and lack of ability to have multiple levels of transaction review.

The Company intends to address

the foregoing deficiency by upgrading its accounting software to an ERP (“Enterprise Resource Planning”), a cloud-based solution,

which would add the necessary controls to manage day to day activities such as accounting, procurement, project management, risk management

and compliance as well as to automate the consolidation process of its entities, adding a level of reliability to the Company’s

financial reporting.

The Company proposes to add personnel to address the lack of ability to have multiple level transaction review.

is addressing these steps immediately and has executed an agreement on August 11, 2021, to start implementation of replacing its current

software to an ERP cloud-based solution.

Management anticipates being fully operational by the second quarter of 2022.

executive officer and principal financial officer, has concluded that, as of September 30, 2021, our disclosure controls and procedures

were not effective due to our limited internal audit functions and lack of ability to have multiple levels of transaction review.

Company intends to address the foregoing deficiency by upgrading its accounting software to an ERP (“Enterprise Resource Planning”),

a cloud-based solution, which would add the necessary controls to manage day to day activities such as accounting, procurement, project

management, risk management and compliance as well as to automate the consolidation process of its entities, adding a level of reliability

to the Company’s financial reporting.

The Company proposes to add personnel to address the lack of ability to have multiple level

transaction review.

Management is addressing these steps immediately and has executed an agreement on August 11, 2021, to start implementation

of replacing its current software to an ERP cloud-based solution.

Management anticipates the new ERP solution to be fully operational

by the second quarter of 2022.

in Internal Controls

have been no changes in our internal control over financial reporting during the six months ended June 30, 2021 that have materially

have been no changes in our internal control over financial reporting during the nine months ended September 30, 2021 that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

1 unchanged sentence

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.

What changed 10-Q

Item 4. Controls and Procedures