What changed in this filing

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Item 4. Controls and Procedures

2023-08-15 compared with 2023-05-16 · 19 added, 27 removed, 45 unchanged (51% of the section changed)

16 unchanged sentences

as appropriate to allow timely decisions regarding required disclosure.

We previously identified a material weakness in 2021 related to our

control around the interpretation and accounting for certain complex financial instruments that was not effectively designed or maintained.

In light of this assessment, we performed additional analyses as deemed necessary to ensure that our audited financial statements were

prepared in accordance with U.S.

generally accepted accounting principles.

Accordingly, our management believes that the financial statements

included in this report present fairly in all material respects our financial position, results of operations and cash flows for the periods

We expect to assess the internal controls of our target business or businesses prior to the completion of our initial Business

Combination and, if necessary, to implement and test additional controls as we may determine are necessary in order to state that we maintain

an effective system of internal controls.

A target business may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding

the adequacy of internal controls.

Many small and mid-sized target businesses we may consider for our initial Business Combination may

have internal controls that need improvement in areas such as:

for financial, accounting and external reporting areas, including segregation of duties;

➤ reconciliation

recording of expenses and liabilities in the period to which they relate;

of internal review and approval of accounting transactions;

➤ documentation

of processes, assumptions and conclusions underlying significant estimates;

➤ documentation

of accounting policies and procedures.

We expect to assess the internal controls of our target business or

businesses prior to the completion of our initial Business Combination and, if necessary, to implement and test additional controls as

we may determine are necessary in order to state that we maintain an effective system of internal controls.

A target business may not

be in compliance with the provisions of the Sarbanes-Oxley Act regarding the adequacy of internal controls.

Many small and mid-sized target

businesses we may consider for our initial Business Combination may have internal controls that need improvement in areas such as:

staffing for financial, accounting and external reporting areas, including segregation of duties;

reconciliation of accounts;

proper recording of expenses and liabilities in the period to which they relate;

evidence of internal review and approval of accounting transactions;

documentation of processes, assumptions and conclusions underlying significant estimates;

documentation of accounting policies and procedures.

Management assessed the effectiveness of our internal control over

financial reporting on March 31, 2023.

financial reporting on June 30, 2023.

In making these assessments, management used the criteria set forth by the Committee of Sponsoring

Organizations of the Treadway Commission (“COSO”) in Internal Control — Integrated Framework (2013).

Based on that assessment, management

concluded that our disclosure controls and procedures were effective.

Accordingly, our management believes that the financial statements

included in this report present fairly in all material respects our financial position, results of operations and cash flows for the periods

Based on that assessment,

management concluded that our disclosure controls and procedures were effective.

Accordingly, our management believes that the financial

statements included in this report present fairly in all material respects our financial position, results of operations and cash flows

for the periods presented.

This report does not include an attestation report of internal controls

24 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