What changed in this filing

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Item 4. Controls and Procedures

2023-05-15 compared with 2022-11-14 · 19 added, 17 removed, 22 unchanged (62% of the section changed)

2 unchanged sentences

Company’s management, with the participation of our principal executive officer and our principal financial officer, evaluated

the effectiveness of our disclosure controls and procedures (as that term is defined in Rule 13a-15(e)) as of September 30, 2022, the

end of the period covered by this Quarterly Report on Form 10-Q.

the effectiveness of our disclosure controls and procedures (as that term is defined in Rule 13a-15(e)) as of March 31, 2023, the end

of the period covered by this Quarterly Report on Form 10-Q.

upon that evaluation, our Chief Executive Officer and our Chief Financial Officer (Principal Financial and Accounting Officer) concluded

that, as of September 30, 2022, our disclosure controls and procedures were ineffective as of the end of the period covered to ensure

that information required to be disclosed in our reports filed with the Securities and Exchange Commission pursuant to the Securities

Exchange Act of 1934, as amended, is recorded, processed, summarized and reported, within the time periods specified in the Securities

and Exchange Commission’s rules and forms and is accumulated and communicated to the Company’s management, including its

principal executive officer and its principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

This was due to the following material weaknesses which are indicative of many small companies with limited staff:

(i) inadequate segregation

of duties and effective risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting

with respect to the requirements and application of accounting principles generally accepted in the United States of America and Securities

and Exchange Commission guidelines.

Management anticipates that such disclosure controls and procedures will not be effective until the

material weaknesses are remediated.

that, as of March 31, 2023, our disclosure controls and procedures were ineffective as of the end of the period covered to ensure that

information required to be disclosed in our reports filed with the Securities and Exchange Commission pursuant to the Securities Exchange

Act of 1934, as amended, is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange

Commission’s rules and forms and is accumulated and communicated to the Company’s management, including its principal executive

officer and its principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

This was due to

the following material weaknesses which are indicative of many small companies with limited staff:

(i) inadequate segregation of duties

and effective risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting with respect

to the requirements and application of accounting principles generally accepted in the United States of America and Securities and Exchange

Commission guidelines.

Management anticipates that such disclosure controls and procedures will not be effective until the material weaknesses

are remediated.

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our

7 unchanged sentences

IN INTERNAL CONTROL OVER FINANCIAL REPORTING

have been implementing additional internal control procedures in order to address the material weaknesses identified in our annual report

on Form 10-K filed with the SEC on March 31, 2022.

were no changes in our internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act,

during our most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal

control over financial reporting.

II - OTHER INFORMATION

8 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.

What changed 10-Q

Item 4. Controls and Procedures