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Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of our disclosure controls and procedures (as is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this quarterly report on Form 10-Q.
−Removed: Based on that evaluation, our management has concluded that our disclosure controls and procedures were not effective at the reasonable assurance level because we have identified a material weakness in our internal control over financial reporting that was disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Form 10-Q for the period ended March 31, 2022.
+Added: Based on that evaluation, our management has concluded that our disclosure controls and procedures were not effective at the reasonable assurance level because we have identified a material weakness in our internal control over financial reporting that was disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Form 10-Q for the period ended March 31, 2022 and June 30, 2022.
Ongoing Remediation of Previously Identified Material Weakness
−Removed: As previously described in Part II, Item 9A of our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Form 10-Q for the period ended March 31, 2022, we are implementing measures designed to ensure that control deficiencies contributing to the previously disclosed material weakness are remediated, such that these controls are designed, implemented, and operating effectively.
+Added: As previously described in Part II, Item 9A of our Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Form 10-Q for the period ended March 31 and June 30, 2022, we are implementing measures designed to ensure that control deficiencies contributing to the previously disclosed material weakness are remediated, such that these controls are designed, implemented, and operating effectively.
These remediation actions are ongoing, which include weekly meetings with the financial team to review any issues arising from accounts receivable and the implementation of a new policy for the identification, authorization, approval, accounting for, and the disclosure of bad debt reserves.
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As noted above, the Company has been implementing measures to remediate the material weakness in our internal control over financial reporting.
−Removed: Other than the remediation efforts underway, there were no changes in the Company’s internal control over financial reporting during the three-month period ended June 30, 2022, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: Other than the remediation efforts underway, there were no changes in the Company’s internal control over financial reporting during the three-month period ended September 30, 2022, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
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.