What changed in this filing

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Item 4. Controls and Procedures

2021-05-18 compared with 2020-11-16 · 24 added, 18 removed, 10 unchanged (81% of the section changed)

3 unchanged sentences

and with the participation of our management, including our chief executive officer and chief financial officer, of the effectiveness

of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Disclosure controls and procedures include, without limitation, controls and procedures that are designed to ensure that information

required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated

to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar

functions, as appropriate to allow timely decisions regarding required disclosure.

Based upon our evaluation, our chief executive

officer and chief financial officer concluded that our disclosure controls and procedures were effective for the three month period

ended September 30, 2020 in ensuring that information that we are required to disclose in reports that we file or submit under

the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange

Commission rules and forms.

of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934, as amended (the ‘‘Exchange Act’’).

Disclosure controls and procedures include, without limitation,

controls and procedures that are designed to ensure that information required to be disclosed by an issuer in the reports that it files

or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive

and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required

Based upon our evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls

and procedures were not effective for the three months ended March 31, 2021 in ensuring that information that we are required to disclose

in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the Securities and Exchange Commission rules and forms.

In the course of our review of our consolidated

financial results for the three months ended March 31, 2021, we identified a material weakness in our internal control over financial

reporting related to our failure to adequately evaluate the accounting treatment for the warrants issued as incentive for the existing

holders to exercise their warrants.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control

over financial reporting that occurred during the quarter ended September 30, 2020, that have materially affected, or are reasonably

likely to materially affect, our internal control over financial reporting.

We believe we are taking the necessary steps to

improve our internal control over financial reporting by increasing it’s use of outside accounting experts for assistance with complicated

accounting matters.

The Company is in the process of evaluating the

internal control procedures of the ChizComm entities.

Inherent Limitations over Internal Controls

2 unchanged sentences

of human error and circumvention by collusion or overriding of controls.

Accordingly, even an effective internal control system

may not prevent or detect material misstatements on a timely basis.

Also, projections of any evaluation of effectiveness to future

periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance

with the policies or procedures may deteriorate.

Accordingly, even an effective internal control system may not

prevent or detect material misstatements on a timely basis.

Also, projections of any evaluation of effectiveness to future periods are

subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies

or procedures may deteriorate.

PART II - 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.

What changed 10-Q

Item 4. Controls and Procedures