1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: The Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of September 30, 2022.
−Removed: Based on such evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2022, the Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the Company files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) accumulated and communicated to management to allow timely decisions regarding required disclosure.
+Added: The Company's management, with the participation of the Company's Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2023.
+Added: Based on such evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2023, the Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the Company files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) accumulated and communicated to management to allow timely decisions regarding required disclosure.
Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.
Changes in Internal Control over Financial Reporting
−Removed: As discussed in Note 3 to the Condensed Consolidated Financial Statements included in this Quarterly Report on Form 10-Q , the Company completed the Merger with Vertex on July 5, 2022.
−Removed: As permitted by interpretive guidance for newly acquired businesses issued by the SEC Staff, management has excluded the internal control over financial reporting of Vertex and its consolidated subsidiaries from the evaluation of the Company's effectiveness of its disclosure controls and procedures as of September 30, 2022.
−Removed: Since the date of Merger, Vertex's financial results are included in the Company's Condensed Consolidated Financial Statements.
+Added: As discussed in Note 3, Merger in the Notes to Condensed Consolidated Financial Statements included in this Quarterly Report on Form 10-Q, the Company completed the Merger with Vertex on July 5, 2022.
+Added: As permitted by interpretive guidance for newly acquired businesses issued by the SEC Staff, management has excluded the internal control over financial reporting (ICFR) of Vertex and its consolidated subsidiaries from the evaluation of the Company's effectiveness of its disclosure controls and procedures as of March 31, 2023.
+Added: Since the date of Merger, Vertex's financial results are included in the Company's Consolidated Financial Statements.
As part of our post-closing integration activities, we are engaged in the process of assessing the internal controls.
−Removed: The Company has begun to integrate policies, processes, people, technology and operations for the post-acquisition combined company, and it will continue to evaluate the impact of any related changes to internal control over financial reporting.
−Removed: Other than the items discussed above, there were no changes in our internal control over financial reporting that occurred during the period ended September 30, 2022, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: The Company has begun to integrate policies, processes, people, technology and operations for the post-acquisition combined company, and it will continue to evaluate the impact of any related changes to ICFR.
+Added: Other than the items discussed above, there were no changes in our ICFR that occurred during the three months ended March 31, 2023, that materially affected, or are reasonably likely to materially affect, our ICFR.
OTHER INFORMATION
−Removed: On July 5, 2022, Vectrus, Inc., an Indiana corporation (Vectrus), completed its merger (Merger) with Vertex Aerospace Services Holding Corp., a Delaware corporation (Vertex), thereby forming V2X, Inc.
−Removed: Unless the context otherwise requires or unless stated otherwise, references in this Part II to "V2X", "we," "us," "our," “combined company”, "the Company" and "our Company" refer to V2X, Inc.
−Removed: and all of its consolidated subsidiaries (including, subsequent to the Merger, Vertex and its consolidated subsidiaries), taken together as a whole.
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.