6 unchanged sentences
to allow timely decisions regarding required disclosure.
−Removed: Under the supervision and with the participation
−Removed: of our management, including our principal executive officer and principal financial and accounting officer, we conducted an evaluation
−Removed: of the effectiveness of our disclosure controls and procedures as of September 30, 2023, as such term is defined in Rules 13a-15(e) and
−Removed: 15d-15(e) under the Exchange Act.
−Removed: Based upon their evaluation, our principal executive officer and principal financial and accounting
−Removed: officer, concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were
−Removed: effective as of September 30, 2023.
+Added: Under the supervision and with the
+Added: participation of our management, including our principal executive officer and principal financial and accounting officer, we
+Added: conducted an evaluation of the effectiveness of our disclosure controls and procedures as of March 31, 2024, as such term is defined
+Added: in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.
+Added: Based upon their evaluation, our principal executive officer and principal
+Added: financial and accounting officer, concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
+Added: under the Exchange Act) were not effective as of March 31, 2024 due to the existence of material weakness.
We do not expect that our disclosure controls
10 unchanged sentences
Changes in Internal Control over Financial Reporting
−Removed: There were no changes in our internal control
−Removed: over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal
−Removed: quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: During the fiscal quarter ended March 31, 2024, the Company identified
+Added: a material weakness in our internal controls over the recording of insurance expense and income taxes, as well as related to the recording
+Added: of the fair value of the convertible promissory note in financial reporting.
+Added: If we are unable to develop and maintain an effective system
+Added: of internal control over financial reporting, we may not be able to accurately report our financial results in a timely manner, which
+Added: may adversely effect investors.
PART II - OTHER INFORMATION
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.