4 unchanged sentences
and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness
−Removed: of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of August 31, 2021.
−Removed: that evaluation, our principal executive officer and principal financial officer concluded that, as of August 31, 2021, our disclosure
+Added: of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of November 30, 2021.
+Added: that evaluation, our principal executive officer and principal financial officer concluded that, as of November 30, 2021, our disclosure
controls and procedures were not effective to ensure that information required to be disclosed in reports filed by us under the Securities
2 unchanged sentences
regarding required disclosure.
−Removed: As of August 31, 2021, we did not maintain effective controls over our control environment.
−Removed: Specifically,
−Removed: we have not developed and effectively communicated to our employees our accounting policies and procedures.
−Removed: This has resulted in inconsistent
−Removed: Further, the Board of Directors does not currently have any independent members and no director qualifies as an audit committee
−Removed: financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K.
−Removed: Since these entity level programs have a pervasive effect across
−Removed: the organization, management has determined that these circumstances constitute a material weakness.
−Removed: As of August 31, 2021, we did not maintain effective controls over financial statement disclosure.
+Added: As of November 30, 2021, we did not maintain effective controls over our control
+Added: Although we have now developed and effectively communicated to our employees our accounting policies and procedures.
+Added: improved our segregation of duties, instituted more consistent practices and have received SOC Type 1 accreditation, our Board of
+Added: Directors does not currently have any independent members and no director qualifies as an audit committee financial expert as
+Added: defined in Item 407(d)(5)(ii) of Regulation S-K.
+Added: Management has determined that this circumstance constitute a material
+Added: As of November 30, 2021, we did not maintain effective controls over financial statement disclosure.
Specifically,
11 unchanged sentences
Change in Internal Controls over Financial Reporting
−Removed: There was no change in our internal controls over
−Removed: financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to
−Removed: materially affect, our internal controls over financial reporting.
+Added: During this reporting period the Company instituted many policies and procedures,
+Added: adjusted the corporate structure and has received SOC Type 1 accreditation.
+Added: This constitutes a material improvement in internal controls.
PART II — 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.