CONTROLS AND PROCEDURES
−Removed: Evaluation of Disclosure Controls and Procedures.
−Removed: As of the end of the period covered by this report, we conducted an
−Removed: evaluation, under the supervision and with the participation of our chief executive officer and chief financial officer of
−Removed: our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act).
−Removed: Based upon this
−Removed: evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures are
−Removed: not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the
−Removed: Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s
−Removed: rules and forms and is accumulated and communicated to the Company’s management, including its Chief Executive Officer
−Removed: and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
+Added: (a) Evaluation
+Added: of Disclosure Controls and Procedures.
+Added: of the end of the period covered by this report, we conducted an evaluation, under the supervision and with the participation
+Added: of our chief executive officer and chief financial officer of our disclosure controls and procedures (as defined in Rule 13a-15(e)
+Added: and Rule 15d-15(e) of the Exchange Act).
+Added: Based upon this evaluation, our Chief Executive Officer and Chief Financial Officer concluded
+Added: that due to the material weakness described below, our disclosure controls and procedures were not effective at a reasonable assurance
+Added: level as of the end of the period covered by this Report.
the initial filing of our Form 10-K for the year ended March 31, 2020, our Forms 10-Q for the three months ended June 30, 2020
15 unchanged sentences
measures, the Company has identified and will implement plans to enhance the Company’s process and controls including ensuring
−Removed: adequate resources and use of accounting experts with respect to review of accounting standards.
+Added: adequate resources and use of accounting experts with respect to review of new accounting standards.
Changes in Internal Controls.
5 unchanged sentences
LEGAL PROCEEDINGS
−Removed: is not aware of any legal proceedings other than matters that arise in the ordinary course of business.
+Added: of August 19, 2020, management is not aware of any legal proceedings other than matters that arise in the ordinary course of business.
applicable for smaller reporting companies
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.