1 unchanged sentence
of Disclosure Controls and Procedures
−Removed: controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our
−Removed: reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in
−Removed: the SEC’s rules and forms.
−Removed: Disclosure controls and procedures include, without limitation, controls and procedures designed to
−Removed: ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated
−Removed: to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
−Removed: required by Rules 13a-15(e) and 15d-15(e) under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried
−Removed: out an evaluation of the effectiveness of our disclosure controls and procedures as of December 31, 2022.
−Removed: Based upon their evaluation,
−Removed: our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e)
−Removed: and 15d-15(e) under the Exchange Act) were effective as of the end of the period covered by this Quarterly Report.
+Added: controls and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports
+Added: filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s
+Added: rules and forms.
+Added: Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
+Added: required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to our management,
+Added: including our Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officers”), or persons performing
+Added: similar functions, as appropriate, to allow timely decisions regarding required disclosure.
+Added: the supervision and with the participation of our management, including our Certifying Officers, we carried out an evaluation of the
+Added: effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under
+Added: the Exchange Act.
+Added: Based on the foregoing, our Certifying Officers concluded that our disclosure controls and procedures were not effective
+Added: as of the end of the period covered by this Quarterly Report, due to the inadequate segregation of duties within our account processes
+Added: since we had limited personnel and insufficient written policies and procedures for accounting, IT and financial reporting and record
+Added: light of this material weakness, we have enhanced our processes to identify and appropriately apply applicable accounting requirements
+Added: to better evaluate and understand the nuances of the complex accounting standards that apply to our financial statements including making
+Added: greater use of third-party professionals with whom we consult regarding complex accounting applications.
+Added: The elements of our remediation
+Added: plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately have the intended effects.
+Added: We believe our efforts will enhance our controls relating to accounting for complex financial transactions, but we can offer no assurance
+Added: that our controls will not require additional review and modification in the future as industry accounting practice may evolve over time.
do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.
11 unchanged sentences
in Internal Control Over Financial Reporting
−Removed: was no change in our internal control over financial reporting that occurred during the fiscal quarter ended December 31, 2022 covered
−Removed: by this Quarterly Report that has materially affected, or is reasonably likely to materially affect, our internal control over financial
+Added: than as discussed above, there have been no changes to our internal control over financial reporting during the quarter ended June 30,
+Added: 2023 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
II - OTHER INFORMATION
3 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.