What changed in this filing

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Item 4. Controls and Procedures

2023-02-09 compared with 2022-08-15 · 17 added, 9 removed, 13 unchanged (67% of the section changed)

9 unchanged sentences

Based upon that evaluation, our principal

executive officer and principal financial officer concluded that our disclosure controls and procedures were effective as of the end

of the period covered by this quarterly report, at the reasonable assurance level.

executive officer and principal financial officer concluded that our disclosure controls and procedures were not effective as of the

end of the period covered by this quarterly report, at the reasonable assurance level.

material weaknesses identified relate to the fact that we did not design and maintain an effective control environment commensurate with

our financial reporting requirements, including (a) lack of a sufficient number of trained professionals with an appropriate level of

accounting knowledge, training and experience and (b) lack of accounting research on critical accounting policies including business

combinations and specifically the valuation of warrants in calculating the consideration paid during the Business Combination.

general assessment of the above processes in light of the company’s size, maturity and complexity, as to the design and effectiveness

of the internal controls over financial reporting is that the key controls and procedures in each of these processes provide reasonable

assurance regarding reliability of financial reporting and the preparation of financial statements for external purposes in accordance

with generally accepted accounting principles.

in Internal Control over Financial Reporting

the nine months ended June 30, 2022, there were no changes in our internal control over financial reporting that materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting, including any corrective actions regarding

significant deficiencies and material weaknesses.

were no changes in our internal control over financial reporting during the three months ended December 31, 2022, that have materially

affected or are reasonably likely to materially affect, our internal control over financial reporting, including any corrective actions

regarding significant deficiencies and material weaknesses.

on Effectiveness of Controls and Procedures

designing and evaluating the disclosure controls and procedures, our management recognizes that any controls and procedures, no matter

how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how

well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

In addition, the design

of disclosure controls and procedures must reflect the fact that there are resource constraints, and that our management is required

to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

of disclosure controls and procedures must reflect the fact that there are resource constraints, and that management is required to apply

its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

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