What changed in this filing

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Item 4. Controls and Procedures

2023-05-04 compared with 2023-02-02 · 31 added, 18 removed, 21 unchanged (70% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our

principal financial officer) have concluded based

on their evaluation as of December 31, 2022 that our “disclosure controls and procedures” (as defined in Rules 13a-15(e) and

15d-15(e) under the Securities Exchange Act of 1934, as amended (“Exchange Act”)) are effective.

Chief Executive Officer and Chief Financial Officer (the principal executive officer and

principal financial officer, respectively) conducted

an evaluation of the design and operation of our “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e)

under the Securities Exchange Act of 1934, as amended (“Exchange Act”)).

The term “disclosure

10 unchanged sentences

is accumulated and communicated to the company’s management, including its principal

executive officer and principal financial officer and principal accounting officer, or persons performing similar functions, as appropriate,

to allow timely decisions regarding required disclosure.

Changes in Internal Control over

Financial Reporting

During the three months ended December

31, 2022, there were no changes in our internal controls over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act)

that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding

required disclosure.

In accordance with SEC

rules, an evaluation was performed under the supervision and with the participation of our Principal Executive Officer and Principal Financial

Officer of the effectiveness, as of March 31, 2023, of the Company’s disclosure controls and procedures (as defined in Rule

13a-15(e) under the Exchange Act).

“Internal control over financial reporting” includes those policies and procedures that:

(1) pertain to the maintenance of records that in reasonable detail accurately

and fairly reflect the transactions and dispositions of the assets of the issuer;

(2) provide reasonable assurance that transactions are recorded as necessary

to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures

of the issuer are being made only in accordance with authorizations of management and directors of the issuer;

(3) provide reasonable assurance regarding prevention or timely detection of

unauthorized acquisition, use or disposition of the issuer’s assets that could have a material effect on the financial statements.

on that evaluation as of March 31, 2023, our Chief Executive Officer

and Chief Financial Officer concluded that the disclosure controls and procedures

are effective.

Control Over Financial Reporting

the three months ended March 31, 2023, there were no changes in our internal controls over financial reporting (as defined in Rule 13a-15(f)

and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially

affect, our internal controls over financial reporting.

Inherent Limitations

on the Effectiveness of Controls

In designing and evaluating our

disclosure controls and procedures, our management recognized that any system of controls and procedures, no matter how well designed

In designing and evaluating

our disclosure controls and procedures, our management recognized that any system of controls and procedures, no matter how well designed

and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours are designed to do, and management

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

Because of its inherent limitations,

internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation of effectiveness

to future periods are subject to the risks that controls may become inadequate because of changes in conditions, or that the degree of

compliance with the policies or procedures may deteriorate.

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any

evaluation of effectiveness to future periods are subject to the risks that controls may become inadequate because of changes in conditions,

or that the degree of compliance with the policies or procedures may deteriorate.

OTHER INFORMATION

2 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