What changed in this filing

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Item 4. Controls and Procedures

2023-09-13 compared with 2023-03-15 · 23 added, 22 removed, 47 unchanged (49% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls

and Procedures

We have established

disclosure controls and procedures designed to ensure that information required to be disclosed in the reports that we file or submit

under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and is

accumulated and communicated to management, including the principal executive officer and principal financial officer, to allow timely

decisions regarding required disclosure.

Evaluation of Disclosure

Controls and Procedures

We have established disclosure

controls and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange

Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and is accumulated and communicated

to management, including the principal executive officer and principal financial officer, to allow timely decisions regarding required

Our principal executive

18 unchanged sentences

affecting our processes .

A material weakness

is a control deficiency or combination of control deficiencies that result in more than a remote likelihood that a material misstatement

A material weakness is

a control deficiency or combination of control deficiencies that result in more than a remote likelihood that a material misstatement

of the annual or interim financial statements will not be prevented or detected.

Planned Remediation

We are implementing

measures designed to improve our internal control over financial reporting to remediate material weaknesses, including the following:

· Formalizing our internal control documentation and strengthening supervisory reviews by our management;

· Adding additional accounting personnel and segregating duties amongst accounting personnel.

We are implementing measures

designed to improve our internal control over financial reporting to remediate material weaknesses, including the following:

· Formalizing our internal control documentation

and strengthening supervisory reviews by our management;

· Adding additional accounting personnel and segregating

duties amongst accounting personnel.

Management continues

11 unchanged sentences

ongoing basis:

· Engaging a third-party specialist to assist management with improving the Company’s overall control

environment, focusing on change management and access controls;

· Implementing new applications and systems that are aligned with management’s focus on creating strong

internal controls.

We are currently

working to improve and simplify our internal processes and implement enhanced controls, as discussed above, to address the material weaknesses

· Engaging a third-party specialist to assist management

with improving the Company’s overall control environment, focusing on change management and access controls;

· Implementing new applications and systems that

are aligned with management’s focus on creating strong internal controls.

We are currently working

to improve and simplify our internal processes and implement enhanced controls, as discussed above, to address the material weaknesses

in our internal control over financial reporting and to remedy the ineffectiveness of our disclosure controls and procedures.

8 unchanged sentences

Changes in Internal Control

Except as detailed above, during the three

months ended January 31, 2023, there was no change in our internal control over financial reporting that materially affected, or is reasonably

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

Except as detailed above, during the quarter ended

July 31, 2023, there was no change in our internal control over financial reporting that materially affected, or is reasonably likely

to materially affect, our internal control over financial reporting.

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.

What changed 10-Q

Item 4. Controls and Procedures