What changed in this filing

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Item 4. Controls and Procedures

2024-04-19 compared with 2023-12-18 · 42 added, 27 removed, 11 unchanged (86% of the section changed)

Controls and Procedures.

Controls and Procedures

maintain disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as

amended, (the “Exchange Act”), that are designed to reasonably ensure that information required to be disclosed in our reports

filed under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the Securities and

Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our

principal executive officer and principal accounting and financial officer, as appropriate, to allow timely decisions regarding required

Disclosure Controls and Procedures

maintain disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, that are designed to

reasonably ensure that information required to be disclosed in our reports filed under the Exchange Act, is recorded, processed, summarized

and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information

is accumulated and communicated to our management, including our principal executive officer and principal accounting and financial officer,

as appropriate, to allow timely decisions regarding required disclosure.

carried out an evaluation under the supervision and with the participation of management, including our Chief Executive Officer (principal

executive officer) and our Chief Financial Officer (principal accounting and financial officer), of the effectiveness of the design and

operation of our disclosure controls and procedures as of October 31, 2023, the end of the period covered by this Quarterly Report

on Form 10-Q.

Based upon the evaluation of our disclosure controls and procedures as of October 31, 2023, our Chief Executive Officer

(principal executive officer) and our Chief Financial Officer (principal accounting and financial officer) concluded that, as of such

date, our disclosure controls and procedures were effective at the reasonable assurance level.

in Internal Control over Financial Reporting

have been no changes in our internal control over financial reporting that occurred during the quarter ended October 31, 2023 that

have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

on Effectiveness of Controls and Procedures

operation of our disclosure controls and procedures as of March 31, 2024, the end of the period covered by this report.

the evaluation of our disclosure controls and procedures as of March 31, 2024, our Chief Executive Officer (principal executive officer)

and our Chief Financial Officer (principal accounting and financial officer) concluded that, as of such date, our disclosure controls

and procedures were effective at the reasonable assurance level.

Changes in Internal Control over Financial

There have been no changes

in our internal control over financial reporting that occurred during the quarter ended March 31, 2024 that have materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting.

Limitations on Effectiveness of Controls

and Procedures

management, including our Chief Executive Officer (principal executive officer) and our Chief Financial Officer (principal accounting

and financial officer), does not expect that our disclosure controls and procedures or our internal control over financial reporting

will prevent or detect all errors and all fraud.

and financial officer), does not expect that our disclosure controls and procedures or our internal control over financial reporting will

prevent or detect all errors and all fraud.

A control system, no matter how well conceived and operated, can provide only reasonable,

5 unchanged sentences

fraud, if any, have been detected.

These inherent limitations include

the realities that judgments in decision making can be faulty, and that breakdowns can occur because of a simple error or mistake.

Additionally,

controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by management override of

the controls.

The design of any system of controls is also based in part upon certain assumptions about the likelihood of future events,

and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

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

of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

II - OTHER INFORMATION

These inherent limitations include the realities that judgments in decision making can be faulty,

and that breakdowns can occur because of a simple error or mistake.

Additionally, controls can be circumvented by the individual acts

of some persons, by collusion of two or more people or by management override of the controls.

The design of any system of controls is

also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will

succeed in achieving its stated goals under all potential future conditions.

Over time, controls may become inadequate because of changes

in conditions, or the degree of compliance with policies or procedures.

Because of the inherent limitations in a cost-effective control

system, misstatements due to error or fraud may occur and not be detected.

OTHER INFORMATION

Legal Proceedings

have been no material changes in our risk factors from those disclosed in Part I, Item 1A.

Risk Factors of our Transition Report

on Form 10-KT.

Unregistered Sales of Equity Securities and

Use of Proceeds

There are no transactions that have not been previously

included in a Current Report on Form 8-K.

Defaults Upon Senior Securities

Not applicable.

Mine Safety Disclosures

Not applicable.

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