What changed in this filing

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Item 4. Controls and Procedures

2024-05-15 compared with 2023-11-16 · 25 added, 26 removed, 10 unchanged (84% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures

that are designed to provide reasonable assurance that the information required to be disclosed by us in reports that we file or submit

under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the rules and forms promulgated

by the Securities and Exchange Commission, and that such information is accumulated and communicated to our management, including our

Chief Executive Officer and Interim Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Because of the inherent limitations to the effectiveness of any system of disclosure controls and procedures, no evaluation of disclosure

controls and procedures can provide absolute assurance that all control issues and instances of fraud, if any, with a company have been

prevented or detected on a timely basis.

Even disclosure controls and procedures determined to be effective can only provide reasonable

assurance that their objectives are achieved.

As of September 30, 2023, we carried out an evaluation, under the

supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness

of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)) pursuant to Rule 13a-15

of the Exchange Act.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure

controls and procedures are ineffective at the reasonable assurance level.

of Disclosure Controls and Procedures

maintain disclosure controls and procedures that are designed to provide reasonable assurance that the information required to be disclosed

by us in reports that we file or submit under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded,

processed, summarized and reported within the time periods specified in the rules and forms promulgated by the Securities and Exchange

Commission, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Interim

Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

Because of the inherent limitations

to the effectiveness of any system of disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide

absolute assurance that all control issues and instances of fraud, if any, with a company have been prevented or detected on a timely

Even disclosure controls and procedures determined to be effective can only provide reasonable assurance that their objectives

are achieved.

As of March 31, 2024, we carried out an evaluation,

under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer,

of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e))

pursuant to Rule 13a-15 of the Exchange Act.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded

that our disclosure controls and procedures are ineffective at a reasonable assurance level.

Our size has prevented us from being able to employ

1 unchanged sentence

Therefore, it is difficult to effectively

segregate accounting duties which comprises a material weakness in internal controls.

segregate accounting duties which comprise a material weakness in internal controls.

This lack of segregation of duties leads management

2 unchanged sentences

when required.

To the extent reasonably possible given our limited

resources, we intend to take measures to cure the aforementioned weaknesses, including, but not limited to, increasing the capacity of

our qualified financial personnel to ensure that accounting policies and procedures are consistent across the organization and that we

have adequate control over our Exchange Act reporting disclosures.

Changes in Internal Control over Financial

There have been no changes in our internal control

procedures over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during our fiscal quarter ended

September 30, 2023, that have materially affected, or are reasonably likely to materially affect, our internal control over financial

the extent reasonably possible given our limited resources, we intend to take measures to cure the aforementioned weaknesses, including,

but not limited to, increasing the capacity of our qualified financial personnel to ensure that accounting policies and procedures are

consistent across the organization and that we have adequate control over our Exchange Act reporting disclosures.

in Internal Control over Financial Reporting

have been no changes in our internal control procedures over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the

Exchange Act) during our fiscal quarter ended March 31, 2024 that have materially affected, or are reasonably likely to materially affect,

our internal control over financial reporting.

OTHER INFORMATION

1 unchanged sentence

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