What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2023-06-30 compared with 2023-04-11 · 33 added, 7 removed, 195 unchanged (17% of the section changed)

3 unchanged sentences

of the effectiveness of our disclosure controls and procedures, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Based on this evaluation, our principal executive officer and principal financial and accounting officer have concluded that as of

December 31, 2021, our disclosure controls and procedures were effective.

Based on this evaluation, our principal executive officer and principal financial and accounting officer have concluded that as

of December 31, 2022, our disclosure controls and procedures were effective.

Disclosure controls and procedures are designed

4 unchanged sentences

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control

over financial reporting during the year ended December 31, 2021 that have materially affected, or are reasonably likely to materially

There have been no changes in our internal

control over financial reporting during the year ended December 31, 2022 that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

Management’s Annual Report on Internal Control over Financial

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange

Act of 1934, as amended.

Our internal control over financial reporting is a process designed to provide reasonable assurance regarding

the reliability of our financial reporting and the preparation of financial statements for external purposes in accordance with Generally

Accepted Accounting Principles (GAAP) in the United States of America and 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 our company;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial

statements in accordance with GAAP, and that receipts and expenditures of our company are being made only in accordance with authorizations

of our management and directors;

and (3) provide reasonable assurance regarding prevention or timely detection of the unauthorized acquisition,

use or disposition of our company’s assets that could have a material effect on the consolidated financial statements.

As required by Section 404 of the Sarbanes-Oxley

Act of 2002 and related rules as promulgated by the Securities and Exchange Commission, our management including our Chief Executive

Officer and Chief Financial Officer assessed the effectiveness of internal control over financial reporting as of December 31, 2022 using

the criteria set forth in the report “Internal Control—Integrated Framework (2013)” published by the Committee of Sponsoring

Organizations of the Treadway Commission.

Based on this evaluation, the management concluded that our internal control over financial

reporting was effective as of December 31, 2022.

Because of its inherent limitations, internal control over financial reporting may not

prevent or detect all potential 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

40 unchanged sentences

Executive Compensation

The following table sets forth the aggregate compensation paid to our

Chief Executive Officer for services rendered in all capacities for the fiscal years ended December 31, 2020 and 2021.

The following table sets forth the aggregate compensation

paid to our Chief Executive Officer for services rendered in all capacities for the fiscal years ended December 31, 2022 and 2021.

Summary Compensation Table

135 unchanged sentences

PONY GROUP INC.

April 11, 2023

June 30, 2023

/s/ Wenxian Fan

4 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-K/A

Item 9A. Controls and Procedures