What changed in this filing

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Item 4. Controls and Procedures

2023-05-12 compared with 2022-11-08 · 27 added, 6 removed, 23 unchanged (59% of the section changed)

10 unchanged sentences

Based on this

evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of the end of the period covered by this

report, our disclosure controls and procedures, as defined in Rule 13a-15(e), were effective at the reasonable assurance level.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over

financial reporting (as defined in Rule 13a-15(f) under the Exchange Act), that occurred during the quarter ended September 30,

2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that, as of the end of the period covered by this report,

our disclosure controls and procedures, as defined in Rule 13a-15(e), were not effective at the reasonable assurance level due to a material

weakness in our internal controls over financial reporting which was disclosed in our Annual Report on Form 10-K for the year ended December

To address the material weakness referenced above, the Company performed

additional analysis and performed other procedures in order to prepare the consolidated financial statements in accordance with generally

accepted accounting principles (GAAP).

Accordingly, management believes that the consolidated financial statements included in this quarterly

report on this Form 10-Q fairly present, in all material respects, our financial condition, results of operations and cash flows for the

periods presented.

Plan for Remediation of Material Weakness

Management is actively engaged in the planning

for, and implementation of, remediation efforts to address the material weakness identified above.

Management intends to implement the

following remediation steps:

The Company will require each third-party service organization to provide a SOC-1, Type 2 report to us.

If a SOC-1, Type 2 report is not available, the Company will evaluate each third-party’s relevant

system(s) and reporting directly through inquiry and substantive testing of such third-party’s control environment.

During the quarter ended March 31, 2023, the

Company met with the third-party service organizations to discuss the reporting requirements.

As management continues to evaluate and

improve our disclosure controls and procedures and internal control over financial reporting, the Company may decide to take additional

measures to address control deficiencies or determine to modify, or in appropriate circumstances not to complete, certain of the remediation

measures identified.

Changes in Internal Control over Financial

Except as noted above, there was no change in

our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act), that occurred during the quarter

ended March 31, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial

Limitations on the Effectiveness of Controls

11 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