8 unchanged sentences
This lack of capital and consequential lack of staff has resulted in insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.
−Removed: (b) Management's report on internal control over financial reporting.
−Removed: Our Chief Executive Officer as well as our Chief Financial Officer, I.
−Removed: Andrew Weeraratne, is responsible for establishing and maintaining adequate internal control over financial reporting.
−Removed: Weeraratne has assessed the effectiveness of the Company's internal control over financial reporting as of the end of the period covered by this
−Removed: report based on the criteria for effective internal control described Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
−Removed: Based on this assessment Mr.
−Removed: Weeraratne has concluded that, as of the end of the period covered by this report, the Company's internal control over financial reporting is not effective due to insufficient written policies and procedures and inadequate segregation of duties and lack of multiple levels of reviews and effective risk assessment, as to timely identify, correct and disclose information required to be included on our Securities and Exchange Commission reports due to the Companys limited internal resources and lack of ability to have multiple levels of transaction review and segregate duties Due to our limited activities where all cash disbursements can be easily accounted and due to the quarterly review process with our auditors, management believes that the financial statements and other information presented herewith are materially correct.
−Removed: (c) Changes in Internal Control over Financial Reporting
−Removed: There have been no changes in our internal controls over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under the Securities Exchange Act) during the quarter ended December 31, 2017, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: (b) Changes in Internal Control over Financial Reporting
+Added: There have been no changes in our internal controls over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under the Securities Exchange Act) during the six months ended March 31, 2018, that have materially affected, or are reasonably likely to materially affect, our internal control 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.