What changed in this filing

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Item 4. Controls and Procedures

2024-05-07 compared with 2024-02-07 · 20 added, 25 removed, 20 unchanged (69% of the section changed)

11 unchanged sentences

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

The material weaknesses identified, and the related

remediation plan are more fully described in our 2023 Form 10-K.

The material weaknesses, summarized in the table below, related to the

fact that we did not design and maintain accounting policies, procedures and controls to ensure complete, accurate and timely financial

reporting in accordance with U.S.

We did not design and maintain

formal accounting policies, procedures and controls to achieve complete, accurate and timely financial accounting, reporting and

disclosures, including controls over the preparation and review of account reconciliations, journal entries and classification of

certain costs;

We had not developed and

effectively communicated to our employees our accounting policies and procedures, which resulted in inconsistent practices.

these entity level programs have a pervasive effect across the organization, management has determined that these circumstances constitute

a material weakness;

We do not have sufficient,

qualified finance and accounting staff with the appropriate U.S.

GAAP technical accounting expertise to identify, evaluate and account

for accounting and financial reporting, and effectively design and implement systems and processes that allow for the timely production

of accurate financial information in accordance with internal financial reporting timelines.

As a result, we did not design and maintain

formal accounting policies, processes and controls related to complex transactions necessary for an effective financial reporting

As a high-growth, smaller

reporting company that became responsible for listed financial reporting within the last eighteen (18) months, we have a limited

material weaknesses identified, and the related remediation plan are more fully described in our 2023 Form 10-K.

The material weaknesses,

summarized in the table below, related to the fact that we did not design and maintain accounting policies, procedures and controls to

ensure complete, accurate and timely financial reporting in accordance with U.S.

did not design and maintain formal accounting policies, procedures and controls to achieve complete, accurate and timely financial

accounting, reporting and disclosures, including controls over the preparation and review of account reconciliations, journal entries

and classification of certain costs;

had not developed and effectively communicated to our employees our accounting policies and procedures, which resulted in inconsistent

Since these entity level programs have a pervasive effect across the organization, management has determined that these

circumstances constitute a material weakness;

do not have sufficient, qualified finance and accounting staff with the appropriate U.S.

GAAP technical accounting expertise to identify,

evaluate and account for accounting and financial reporting, and effectively design and implement systems and processes that allow

for the timely production of accurate financial information in accordance with internal financial reporting timelines.

we did not design and maintain formal accounting policies, processes and controls related to complex transactions necessary for an

effective financial reporting process;

a high-growth, smaller reporting company that became responsible for listed financial reporting on July 1, 2022, we have a limited

staff and budget available to adequately test and monitor the effectiveness of certain internal controls.

in Internal Control over Financial Reporting

were no changes in our internal control over financial reporting during the three months ended December 31, 2023, 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.

were no changes in our internal control over financial reporting during our last fiscal quarter ended March 31, 2024, 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

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.

What changed 10-Q

Item 4. Controls and Procedures