11 unchanged sentences
Based on this evaluation,
−Removed: our CEO and CFO have concluded that our disclosure controls and procedures were not effective as of June 30, 2021, at reasonable assurance
−Removed: level, for the following reasons:
−Removed: Ineffective control environment and lack of qualified full-time CFO who has SEC experience to focus on our financial affairs;
+Added: our CEO and CFO have concluded that our disclosure controls and procedures were not effective as of September 30, 2021, at reasonable
+Added: assurance level, for the following reasons:
+Added: Ineffective control environment and lack of qualified full-time comptroller who has SEC experience to focus on our financial affairs;
Lack of qualified and sufficient personnel, and processes to adequately and timely identify making any and all required public disclosures;
−Removed: Deficiencies in the period-end reporting process and accounting policies;
Inadequate internal controls over the application of new accounting principles or the application of existing accounting principles to new transactions;
1 unchanged sentence
Deficient revenue recognition policies;
−Removed: Inadequate internal controls with respect to inventory transactions;
−Removed: Improper and lack of timely accounting for accruals such as prepaid expenses, accounts payable and accrued liabilities.
+Added: Inadequate internal controls with respect to inventory transactions and other transactions.
Our Board of Directors has
27 unchanged sentences
Changes in Internal
−Removed: Control over Financial Reporting – There were no changes in our internal control over financial reporting during the six
−Removed: month period ended June 30, 2021, which were identified in conjunction with management’s evaluation required by paragraph (d) of
−Removed: Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal
−Removed: control over financial reporting.
+Added: Control over Financial Reporting – There were no changes in our internal control over financial reporting during the nine
+Added: month period ended September 30, 2021, which were identified in conjunction with management’s evaluation required by paragraph
+Added: (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect,
+Added: our internal control over financial reporting.
OTHER INFORMATION
5 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.