3 unchanged sentences
Disclosure controls and procedures include controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are properly recorded, processed, summarized and reported within the time periods required by the Commission's rules and forms.
−Removed: We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer), of the effectiveness of the design and operation of these disclosure controls and procedures, as such term is defined in Exchange Act Rule 13a-15(e), as of June 30, 2020.
−Removed: Based on this evaluation, the Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer) concluded that our disclosure controls and procedures were not effective as of June 30, 2020, the end of the period covered by this Quarterly Report on Form 10-Q due to the material weaknesses described below.
+Added: We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer), of the effectiveness of the design and operation of these disclosure controls and procedures, as such term is defined in Exchange Act Rule 13a-15(e), as of September 30, 2020.
+Added: Based on this evaluation, the Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer) concluded that our disclosure controls and procedures were not effective as of September 30, 2020, the end of the period covered by this Quarterly Report on Form 10-Q due to the material weaknesses described below.
(b) Management's Report on Internal Control over Financial Reporting
3 unchanged sentences
Also, projections of any evaluation of effectiveness of internal control over financial reporting to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
−Removed: Management has assessed the effectiveness of our internal control over financial reporting as of June 30, 2020.
+Added: Management has assessed the effectiveness of our internal control over financial reporting as of September 30, 2020.
In making our assessment of the effectiveness of internal control over financial reporting, management used the criteria set forth in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO").
2 unchanged sentences
We lacked a sufficient number of accounting professionals with the necessary knowledge, experience and training to adequately account for significant, unusual transactions that resulted in misapplications of GAAP, particularly with regard to the timing of recognition of certain non-cash charges, and
−Removed: We are overly dependent upon our Chief Financial Officer and Chief Executive Officer within an environment that is highly manual in nature.
−Removed: As a result of the material weaknesses, we have concluded that we did not maintain effective internal control over financial reporting as of June 30, 2020.
+Added: We are overly dependent upon our Chief Financial Officer within an environment that is highly manual in nature.
+Added: As a result of the material weaknesses, we have concluded that we did not maintain effective internal control over financial reporting as of September 30, 2020.
OTHER INFORMATION
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.