What changed in this filing

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Item 4. Controls and Procedures

2021-08-05 compared with 2021-05-10 · 33 added, 33 removed, 10 unchanged (87% of the section changed)

1 unchanged sentence

of Disclosure Controls and Procedures

Company maintains disclosure controls and procedures, defined in Rule 13a-15(e) under the Exchange Act, that are designed to ensure

that the information required to be filed or submitted with the SEC under the Exchange Act is recorded, processed, summarized

and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and

communicated to management of the company with the participation of its principal executive officer and principal financial officer,

as appropriate to allow timely decisions regarding required disclosure.

connection with the preparation of this Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, an evaluation was

performed under the supervision and with the participation of management, including the chief executive officer and chief financial

officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures.

their evaluation, they have concluded that our disclosure controls and procedures were not effective as of March 31, 2021.

determination is based on the previously reported material weakness management previously identified in our internal control over

financial reporting, as described below.

We are in the process of remediating the material weakness in our internal control, as

described below.

We believe the completion of these processes should remedy our disclosure controls and procedures.

We will continue

to monitor these issues.

Company maintains disclosure controls and procedures, defined in Rule 13a-15(e) under the Exchange Act, that are designed to ensure that

the information required to be filed or submitted with the SEC under the Exchange Act is recorded, processed, summarized and reported,

within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management

of the company with the participation of its principal executive officer and principal financial officer, as appropriate to allow timely

decisions regarding required disclosure.

connection with the preparation of this Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, an evaluation was performed

under the supervision and with the participation of management, including the chief executive officer and chief financial officer, of

the effectiveness of the design and operation of the Company’s disclosure controls and procedures.

Based on their evaluation, they

have concluded that our disclosure controls and procedures were not effective as of June 30, 2021.

This determination is based on the

previously reported material weakness management previously identified in our internal control over financial reporting, as described

We are in the process of remediating the material weakness in our internal control, as described below.

We believe the completion

of these processes should remedy our disclosure controls and procedures.

We will continue to monitor these issues.

Reported Material Weakness in Internal Control Over Financial Reporting

our Annual Report for the year ended September 30, 2020, filed with the SEC on December 14, 2020, management concluded that our

internal control over financial reporting was not effective as of September 30, 2020.

In the evaluation, management identified

a material weakness in internal control related to the proper design and implementation of controls over our income tax provision,

specifically over management’s review of the income tax provision.

our Annual Report for the year ended September 30, 2020, filed with the SEC on December 14, 2020, management concluded that our internal

control over financial reporting was not effective as of September 30, 2020.

In the evaluation, management identified a material weakness

in internal control related to the proper design and implementation of controls over our income tax provision, specifically over management’s

review of the income tax provision.

Efforts to Address Material Weakness

1 unchanged sentence

internal control over financial reporting.

Management has been implementing, and continues to implement, measures designed to

ensure that control deficiencies contributing to the material weakness are remediated, such that these controls are designed,

implemented, and operating effectively.

will enhance our risk assessment process over the design and implementation of internal controls over the income tax provision,

including enhanced review controls to be performed by senior accounting management.

In addition, management has retained the services

of a new third-party income tax consultant to assist in the preparation and review of the income tax provision.

Management has been implementing, and continues to implement, measures designed to ensure

that control deficiencies contributing to the material weakness are remediated, such that these controls are designed, implemented, and

operating effectively.

will enhance our risk assessment process over the design and implementation of internal controls over the income tax provision, including

enhanced review controls to be performed by senior accounting management.

In addition, management has retained the services of a new

third-party income tax consultant to assist in the preparation and review of the income tax provision.

is our belief that these actions will effectively remediate the existing material weakness.

in Internal Control Over Financial Reporting

than as described above, no changes in the Company’s internal control over financial reporting that occurred during the

quarter ended March 31, 2021 that have materially affected, or are reasonably likely to materially affect, the Company’s

internal control over financial reporting.

than as described above, no changes in the Company’s internal control over financial reporting that occurred during the quarter

ended June 30, 2021 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control

over financial reporting.

II—OTHER INFORMATION

Legal Proceedings.

the “Legal Matters” section within Note 10 of the unaudited condensed consolidated financial statements within this

Quarterly Report on Form 10-Q, which information is incorporated herein by reference.

the “Legal Matters” section within Note 10 of the unaudited condensed consolidated financial statements within this Quarterly

Report on Form 10-Q, which information is incorporated herein by reference.

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