15 unchanged sentences
Financial Officer determined, based upon the existence of the material weakness described below, that we did not maintain effective internal
−Removed: control over financial reporting as of June 30, 2022.
−Removed: Specifically, we lack a sufficient number of professionals with an appropriate level
−Removed: of accounting knowledge, training and experience to appropriately analyze, record and disclose accounting matters timely and accurately
+Added: control over financial reporting as of September 30, 2022.
+Added: Specifically, we lack a sufficient number of professionals with an appropriate
+Added: level of accounting knowledge, training and experience to appropriately analyze, record and disclose accounting matters timely and accurately
while maintaining appropriate segregation of duties.
20 unchanged sentences
Review and enhance business policies, procedures and related internal controls to standardize business processes.
−Removed: We expect to complete the remediation by the end
+Added: Due to resource constraints, as of September 30,
+Added: 2022, we have not hired additional accounting staff.
+Added: We plan to hire accounting personnel during 2023, and we expect to complete the remediation
+Added: by the end of 2023.
We expect to incur additional costs to remediate this weakness, primarily personnel costs.
1 unchanged sentence
There have been no changes in our internal control
−Removed: over financial reporting identified in connection with the evaluation that occurred during the quarter ended June 30, 2022 that have materially
−Removed: affected, or are reasonably likely to materially affect, the internal control over financial reporting.
+Added: over financial reporting identified in connection with the evaluation that occurred during the quarter ended September 30, 2022 that have
+Added: materially affected, or are reasonably likely to materially affect, the internal control over financial reporting.
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.