CONTROLS AND PROCEDURES
−Removed: Evaluation of Disclosure Controls and Procedures
+Added: of Disclosure Controls and Procedures
disclosure controls and procedures are designed to ensure that information we are required to disclose in reports that we file or submit
8 unchanged sentences
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S.
−Removed: As of October 31, 2021, our management assessed the effectiveness of our internal control over financial reporting using the criteria
+Added: As of January 31, 2022, our management assessed the effectiveness of our internal control over financial reporting using the criteria
set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework, or 2013 Framework.
−Removed: Based on this assessment, our management concluded that, as of October 31, 2021, our internal control over financial reporting was not
+Added: Based on this assessment, our management concluded that, as of January 31, 2022, our internal control over financial reporting was not
effective because of a material weakness in our internal control over financial reporting related to the lack of accounting department
11 unchanged sentences
Changes in Internal Control
−Removed: During the quarter ended October
+Added: During the quarter ended January
31, 2022, there was no change in our internal control over financial reporting that materially affected, or is reasonably likely to materially
17 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.