What changed in this filing

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Item 4. Controls and Procedures

2022-11-21 compared with 2022-08-26 · 22 added, 19 removed, 14 unchanged (75% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

As required by Rules 13a-15 and 15d-15 under the

Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and

operation of our disclosure controls and procedures as of June 30, 2022.

Based upon their evaluation, our Chief Executive Officer and

Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act) were not effective, due to the material weaknesses in our internal control over financial reporting related to the Company’s

accounting for complex financial instruments, specifically common stock subject to redemption and the improper recording of accrued liabilities.

As a result, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance

As required by Rules 13a-15 and 15d-15 under

the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design

and operation of our disclosure controls and procedures as of September 30, 2022.

Based upon their evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under

the Exchange Act) were not effective, due to the material weaknesses in our internal control over financial reporting related to the

Company’s accounting for complex financial instruments, specifically common stock subject to redemption and the improper recording

of accrued liabilities.

As a result, we performed additional analysis as deemed necessary to ensure that our financial statements were

prepared in accordance with U.S.

generally accepted accounting principles.

Accordingly, management believes that the financial statements included in this Form

10-Q present fairly in all material respects our financial position, results of operations and cash flows for the period presented.

controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,

processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is

accumulated and communicated to our management, including our principal executive officer and principal financial officer or persons performing

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

Management identified material weaknesses in internal

control related to the Company’s accounting for complex financial instruments and improper recording of accrued liabilities.

of September 30, 2021, management identified a material weakness in internal control relating to the classification of common stock subject

to redemption and additionally as of March 31, 2022 a material weakness relating to the improper recording of accrued liabilities.

we have processes to identify and appropriately apply applicable accounting requirements, we plan to enhance our system of evaluating

Accordingly, management believes that the financial statements

included in this Form 10-Q present fairly in all material respects our financial position, results of operations and cash flows for the

period presented.

Disclosure controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange

Act reports is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and

that such information is accumulated and communicated to our management, including our principal executive officer and principal financial

officer or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Management identified material weaknesses in

internal control related to the Company’s accounting for complex financial instruments and improper recording of accrued liabilities.

As of September 30, 2021, management identified a material weakness in internal control relating to the classification of common stock

subject to redemption and additionally as of March 31, 2022 a material weakness relating to the improper recording of accrued liabilities.

While we have processes to identify and appropriately apply applicable accounting requirements, we plan to enhance our system of evaluating

and implementing the accounting standards that apply to our financial statements, including through enhanced analyses by our personnel

10 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.

What changed 10-Q

Item 4. Controls and Procedures