2 unchanged sentences
The rules refer to the controls and other procedures designed to ensure that information required to be disclosed in reports that we file or submit under the Act is (1) recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and (2) accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: As of September 30, 2020, management, including the CEO and CFO, performed an evaluation of the effectiveness of our disclosure controls and procedures.
−Removed: Based on that evaluation, management, including the CEO and CFO, concluded that as of September 30, 2020, our disclosure controls and procedures were effective.
+Added: As of March 31, 2021, management, including our CEO and CFO, performed an evaluation of the effectiveness of our disclosure controls and procedures.
+Added: Based on that evaluation, management, including our CEO and CFO, concluded that as of March 31, 2021, our disclosure controls and procedures were effective.
We maintain a system of internal control over financial reporting that is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S.
1 unchanged sentence
Based on the most recent evaluation, we have concluded that no change in our internal control over financial reporting occurred during the last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: The effectiveness of our system of disclosure controls and procedures or internal control over financial reporting is subject to certain limitations, including the exercise of judgment in designing, implementing and evaluating such systems, the assumptions used in identifying the likelihood of future events and the inability to eliminate misconduct completely.
+Added: As a result, there can be no assurance that our control systems will detect all errors or fraud.
+Added: By their nature, our system can provide only reasonable assurance regarding management's control objectives.
OTHER INFORMATION
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.