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 September 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 September 30, 2021.
+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 March 31, 2022.
+Added: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of March 31, 2022.
Changes in Internal Controls
−Removed: During the second quarter of 2021, our legacy WillScot business began using the enterprise resource planning system (“ERP”) utilized by the legacy Mobile Mini business.
−Removed: We believe that consolidation of our operations into a single ERP will improve the overall system of internal controls over financial reporting, enable us to standardize processes across our business and facilitate the realization of cost savings.
−Removed: We completed the system conversion in the second quarter of 2021, and as a result, modified certain internal controls over financial reporting.
−Removed: During the third quarter of 2021, certain internal control processes were updated to reflect the ERP implementation.
−Removed: 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.
+Added: There were no changes in our internal control over financial reporting that occurred during our quarter ended March 31, 2022 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.