What changed in this filing

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Item 4. Controls and Procedures

2023-11-14 compared with 2023-08-14 · 22 added, 21 removed, 29 unchanged (60% of the section changed)

10 unchanged sentences

required disclosure.

In evaluating the effectiveness of our internal

control over financial reporting, our 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 this evaluation, our Chief Executive Officer and our Chief

Financial Officer determined, based upon the existence of the material weakness described below, that we did not maintain effective internal

control over financial reporting as of June 30, 2023.

Specifically, we lack a sufficient number of professionals with an appropriate level

of accounting knowledge, training and experience to appropriately analyze, record and disclose accounting matters timely and accurately

while maintaining appropriate segregation of duties.

Without such professionals, we did not design and maintain formal accounting policies,

procedures and controls to achieve complete, accurate and timely financial accounting, reporting and disclosures, including controls over

the preparation and review of account reconciliations and journal entries.

In evaluating the effectiveness of our internal control over financial

reporting, our 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 this evaluation, our Chief Executive Officer and our Chief Financial Officer determined,

based upon the existence of the material weakness described below, that we did not maintain effective internal control over financial

reporting as of September 30, 2023.

Specifically, we lack a sufficient number of professionals with an appropriate level of accounting

knowledge, training and experience to appropriately analyze, record and disclose accounting matters timely and accurately while maintaining

appropriate segregation of duties.

Without such professionals, we did not design and maintain formal accounting policies, procedures and

controls to achieve complete, accurate and timely financial accounting, reporting and disclosures, including controls over the preparation

and review of account reconciliations and journal entries.

The lack of adequate staffing levels and expertise

12 unchanged sentences

weakness in our internal control over financial reporting.

To address the issues, we plan to hire additional personnel.

Specifically,

management will:

Increase the number of accounting personnel;

Engage third party experts to assist management in completing a comprehensive risk assessment to identify, design and implement control activities;

Review and enhance business policies, procedures and related internal controls to standardize business processes.

To address these issues, management has:

Increased the number of accounting personnel;

Engaged third party experts to assist management in analyses and conclusions involving complex or infrequently applied accounting treatment;

Engaged third party experts to assist management in completing a comprehensive risk assessment to identify, design and implement control activities.

In addition, management is taking steps to review

and enhance business policies, procedures and related internal controls to standardize business processes.

We expect to complete the remediation by the end

We expect to incur additional costs to remediate this weakness, primarily personnel costs.

of the second quarter of 2024.

We expect to incur additional costs to remediate this weakness.

Changes in Internal Control Over Financial

There have been no changes in our internal control

over financial reporting identified in connection with the evaluation that occurred during the quarter ended June 30, 2023 that have materially

affected, or are reasonably likely to materially affect, the internal control over financial reporting.

over financial reporting identified in connection with the evaluation that occurred during the quarter ended September 30, 2023, that

have 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.

What changed 10-Q

Item 4. Controls and Procedures