What changed in this filing

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Item 4. Controls and Procedures

2020-11-16 compared with 2020-05-15 · 19 added, 21 removed, 53 unchanged (43% of the section changed)

16 unchanged sentences

Based upon the foregoing, our Chief Executive Officer and Chief Financial Officer concluded

that, as of March 31, 2020, the disclosure controls and procedures of our Company were not effective to ensure that the information

that, as of September 30, 2020, the disclosure controls and procedures of our Company were not effective to ensure that the information

required to be disclosed in our Exchange Act reports was recorded, processed, summarized and reported on a timely basis because

1 unchanged sentence

Weaknesses and Corrective Actions

connection with the audits of our consolidated financial statements for the fiscal years ended June 30, 2019 and 2018,

we identified certain deficiencies relating to our internal control over financial reporting that constitute a material weakness

under standards established by the Public Company Accounting Oversight Board (the “PCAOB”).

The PCAOB defines a material

weakness as a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a

reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be

prevented or detected on a timely basis.

A deficiency in internal control exists when the design or operation of a control does

not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements

on a timely basis.

following material weaknesses in our internal control over financial reporting continued to exist at March 31, 2020:

connection with the audits of our financial statements for the fiscal years ended June 30, 2020 and 2019, we identified certain

deficiencies relating to our internal control over financial reporting that constitute a material weakness under standards established

by the Public Company Accounting Oversight Board (the “PCAOB”).

The PCAOB defines a material weakness as a deficiency,

or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that

a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely

A deficiency in internal control exists when the design or operation of a control does not allow management or employees,

in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

following material weaknesses in our internal control over financial reporting continued to exist at September 30, 2020:

do not have written documentation of our internal control policies and procedures.

29 unchanged sentences

and penalties, and generally materially and adversely impact our business and financial condition.

on Effectiveness of Controls and Procedures

designing and evaluating the disclosure controls and procedures and internal control over financial reporting, management recognizes

that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving

the desired control objectives.

In addition, the design of disclosure controls and procedures and internal control over financial

reporting must reflect the fact that there are resource constraints and that management is required to apply judgment in evaluating

the benefits of possible controls and procedures relative to their costs.

in Internal Controls over Financial Reporting

were no changes in our internal controls over financial reporting that occurred during the quarter ended March 31, 2020 that have

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

and CFO Certifications

31.1 to this Quarterly Report is the Certifications of our Chief Executive Officer and the Chief Financial Officer.

These certifications

are required in accordance with Section 302 of the Sarbanes-Oxley Act (the “Section 302 Certifications”).

4 of this Quarterly Report, which you are currently reading, is the information concerning the Evaluation referred to above and

in the Section 302 Certifications, and this information should be read in conjunction with the Section 302 Certifications for

a more complete understanding of the topics presented.

were no changes in our internal controls over financial reporting that occurred during the quarter ended September 30, 2020 that

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

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.

What changed 10-Q

Item 4. Controls and Procedures