3 unchanged sentences
and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
−Removed: and 15d-15(e)) as of May 31, 2024.
+Added: and 15d-15(e)) as of August 31, 2024.
Based upon that evaluation, our principal executive officer and principal financial officer concluded
−Removed: that, as of May 31, 2024, our disclosure controls and procedures were not effective to ensure that information required to be disclosed
+Added: that, as of August 31, 2024, our disclosure controls and procedures were not effective to ensure that information required to be disclosed
in reports filed by us under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required
1 unchanged sentence
officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: of May 31, 2024, we did not maintain effective controls over our control environment.
−Removed: Specifically, we have not developed and effectively
−Removed: communicated to our employees our accounting policies and procedures.
+Added: of August 31, 2024, we did not maintain effective controls over our control environment.
+Added: Specifically, we have not developed and
+Added: effectively communicated to our employees our accounting policies and procedures.
This has resulted in inconsistent practices.
−Removed: Further, the Board
−Removed: of Directors does not currently have any independent members and no director qualifies as an audit committee financial expert as
−Removed: defined in Item 407(d)(5)(ii) of Regulation S-K.
+Added: the Board of Directors does not currently have any independent members and no director qualifies as an audit committee financial
+Added: expert as defined in Item 407(d)(5)(ii) of Regulation S-K.
Since these entity level programs have a pervasive effect across the organization,
management has determined that these circumstances constitute a material weakness.
−Removed: of May 31, 2024, we did not maintain effective controls over financial statement disclosure.
+Added: of August 31, 2024, we did not maintain effective controls over financial statement disclosure.
Specifically, controls were not designed
14 unchanged sentences
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.