What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2023-05-15 compared with 2022-11-18 · 14 added, 14 removed, 27 unchanged (51% of the section changed)

9 unchanged sentences

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, 2021.

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, 2022, the end of the period covered by this

Quarterly Report on Form 10-Q due to the material weaknesses described below.

(principal executive officer) and Acting 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 March 31, 2021.

Based on this evaluation, the Chief Executive Officer (principal executive officer) and Acting Chief Financial Officer (principal financial

officer) concluded that our disclosure controls and procedures were not effective as of March 31, 2023, the end of the period covered

by this Quarterly Report on Form 10-Q due to the material weaknesses described below.

Management’s Report on Internal Control over Financial Reporting

7 unchanged sentences

may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

has assessed the effectiveness of our internal control over financial reporting as of September 30, 2022.

In making our assessment of

the effectiveness of internal control over financial reporting, management used the criteria set forth in Internal Control — Integrated

has assessed the effectiveness of our internal control over financial reporting as of March 31, 2023.

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”).

4 unchanged sentences

management identified the following material weaknesses in our internal control over financial reporting:

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

We are overly dependent

upon our Acting Chief Financial Officer, who at present is our Chief Executive Officer, within an environment that is highly manual

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

are overly dependent upon our Acting Chief Financial Officer, who at present is our Chief Executive Officer, within an environment

that is highly manual in nature.

a result of the material weaknesses, we have concluded that we did not maintain effective internal control over financial reporting as

of September 30, 2022.

of March 31, 2023.

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.

What changed 10-Q

Item 4. Controls and Procedures