1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Our management, with participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 as amended (the "Exchange Act"), as of June 30, 2021.
−Removed: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of June 30, 2021 and that the previously reported material weakness has been remediated.
−Removed: Description of Material Weakness as of December 31, 2020
−Removed: As disclosed in further detail in Part II, Item 9A, Controls and Procedures of the 2020 Annual Report on Form 10-K/A, following the April 12, 2021 SEC Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies ("SPACs") (the "SEC Staff Statement"), we and our independent registered public accounting firm determined that a material weakness in our internal control over financial reporting, specifically, ineffective controls over the accounting for warrants existed.
−Removed: These control deficiencies resulted in adjustments and disclosures contained in the 2020 Annual Report on Form 10-K/A.
−Removed: As a result of the SEC Staff Statement and subsequent identification of the material weakness noted above, we implemented a remediation plan that addressed the material weakness in internal control over financial reporting, which related to the accounting for our warrants in connection with which we restated our previously issued consolidated financial statements for the years ended December 31, 2020, 2019 and 2018 in our 2020 Annual Report on Form 10-K/A.
−Removed: The Company has designed and implemented a new control to reassess the classification of liability- or equity-classified warrants, which is executed at least quarterly by individuals with sufficient experience and training.
−Removed: The Company’s remediation plan was implemented as of April 30, 2021.
−Removed: We have evaluated the design and operating effectiveness of the control implemented and concluded that the control is adequately designed and has operated effectively for a sufficient period of time to conclude that the material weakness has been remediated.
+Added: Our management, with participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 as amended (the "Exchange Act"), as of September 30, 2021.
+Added: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of September 30, 2021.
Changes in Internal Controls
2 unchanged sentences
We completed the system conversion in the second quarter of 2021, and as a result, modified certain internal controls over financial reporting.
−Removed: Other than the items discussed above, there were no changes in our internal control over financial reporting that occurred during our quarter ended June 30, 2021 that materially affected or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: During the third quarter of 2021, certain internal control processes were updated to reflect the ERP implementation.
+Added: Other than the item discussed above, there were no changes in our internal control over financial reporting that occurred during our quarter ended September 30, 2021 that materially affected or are reasonably likely to materially affect, our internal control over financial reporting.
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.