16 unchanged sentences
control over financial reporting was not effective due to the material weaknesses described below.
−Removed: We lack sufficient resources in our accounting department restricting
−Removed: our ability to review and approve certain material journal entries which increases the likelihood that a material misstatement of interim
−Removed: or annual financial statements might not be prevented.
−Removed: Management evaluated our current process of review and approval of certain material
−Removed: journal entries and concluded this deficiency represented a material weakness.
−Removed: We lack sufficient resources in our accounting department,
−Removed: which restricts our ability to review certain material reconciliations related to financial reporting in a timely manner.
−Removed: size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible.
+Added: lack sufficient resources in our accounting department restricting our ability to review
+Added: and approve certain material journal entries which increases the likelihood that a material
+Added: misstatement of interim or annual financial statements might not be prevented.
+Added: evaluated our current process of review and approval of certain material journal entries
+Added: and concluded this deficiency represented a material weakness.
+Added: lack sufficient resources in our accounting department, which restricts our ability to review
+Added: certain material reconciliations related to financial reporting in a timely manner.
+Added: our size and nature, segregation of all conflicting duties may not always be possible and
+Added: may not be economically feasible.
+Added: Management evaluated the impact of our failure to have
+Added: proper segregation between the preparation, review and approval of account reconciliations
+Added: and concluded that this control deficiency represented a material weakness.
+Added: to resource restrictions, we have not established a three-way match of documents or other
+Added: controls precise enough to detect a material misstatement in revenue.
Management evaluated
−Removed: the impact of our failure to have proper segregation between the preparation, review and approval of account reconciliations and concluded
−Removed: that this control deficiency represented a material weakness.
−Removed: Due to resource restrictions, we have not established a three-way
−Removed: match of documents or other controls precise enough to detect a material misstatement in revenue.
−Removed: Management evaluated our current process
−Removed: of determining the occurrence of revenue and concluded this deficiency represented a material weakness.
+Added: our current process of determining the occurrence of revenue and concluded this deficiency
+Added: represented a material weakness.
continue to work on improving and simplifying our internal processes and implement enhanced controls to address the material weaknesses
8 unchanged sentences
generally accepted accounting principles.
−Removed: the fiscal quarter ended March 31, 2024, there were no additional changes in our internal control over financial reporting (as such term
+Added: the fiscal quarter ended June 30, 2024, there were no additional changes in our internal control over financial reporting (as such term
is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that have materially affected or are reasonably likely to materially
2 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.