What changed in this filing

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Item 4. Controls and Procedures

2022-08-04 compared with 2022-02-04 · 18 added, 25 removed, 8 unchanged (84% of the section changed)

CONTROLS AND PROCEDURES

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive

Officer (“CEO”) and our Chief Financial Officer (“CFO”), of the effectiveness of the design and operation of our disclosure controls and procedures, or “disclosure controls,” as defined in the Exchange Act Rule 13a-15(e).

Disclosure controls are

controls and procedures designed to reasonably ensure that information required to be disclosed in our reports filed under the Exchange Act, such as this quarterly report, is recorded, processed, summarized and reported within the periods specified

in the SEC’s rules and forms.

Disclosure controls include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to our

management, including our CEO and CFO, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

Our disclosure controls include some, but not all, components of our internal control over

financial reporting.

Based upon that evaluation, our CEO and CFO concluded that our disclosure controls and procedures were effective as of December 31, 2021.

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer (“CEO”) and our Chief

Financial Officer (“CFO”), of the effectiveness of the design and operation of our disclosure controls and procedures, or “disclosure controls,” as defined in the Exchange Act Rule 13a-15(e).

Disclosure controls are controls and procedures designed

to reasonably ensure that information required to be disclosed in our reports filed under the Exchange Act, such as this quarterly report, is recorded, processed, summarized, and reported within the periods specified in the SEC’s rules and forms.

and CFO, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

Our disclosure controls include some, but not all, components of our internal control over financial reporting.

that evaluation, our CEO and CFO concluded that our disclosure controls and procedures were effective as of June 30, 2022.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There have not been any changes in our internal control over financial reporting during the quarter ended December 31, 2021, that have materially affected, or are reasonably likely to materially affect,

our internal control over financial reporting.

There have not been any changes in our internal control over financial reporting during the quarter ended June 30, 2022, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

LIMITATIONS AND EFFECTIVENESS OF CONTROLS

Our management, including our CEO and CFO, do not expect that our disclosure controls or our internal control over financial reporting will prevent or detect all

errors and all fraud.

A control system cannot provide absolute assurance due to its inherent limitations;

it is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human

A control system also can be circumvented by collusion or improper management override.

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered

relative to their costs.

Because of such limitations, disclosure controls and internal control over financial reporting cannot prevent or detect all misstatements, whether unintentional errors or fraud.

However, these inherent limitations are known

features of the financial reporting process;

Our management, including our CEO and CFO, do not expect that our disclosure controls or our internal control over financial reporting will prevent or detect all errors and all fraud.

system cannot provide absolute assurance due to its inherent limitations;

it is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures.

A control system also can be

circumvented by collusion or improper management override.

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.

Because of such

limitations, disclosure controls and internal control over financial reporting cannot prevent or detect all misstatements, whether unintentional errors or fraud.

However, these inherent limitations are known features of the financial reporting

therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

3 unchanged sentences

Financial Statements".

There has not been any material change in the risk factors disclosed in “Part I, Item 1A.

Risk Factors ” of our Annual Report on Form 10-K

for the fiscal year ended March 31, 2021, as supplemented in Part II, Item 1A of our Quarterly Report for the period ended June 30, 2021.

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