13 unchanged sentences
and (2) ineffective controls over transactions for issuances of common stock, options,
−Removed: and warrants to provide for review of all terms in a timely and accurate manner, to ensure reporting is in conformity with generally accepted
−Removed: accounting principles and properly reflected in the financial results.
+Added: and warrants to provide for review of all terms in a timely and accurate manner, to ensure reporting is in conformity with generally
+Added: accepted accounting principles and properly reflected in the financial results.
Remediation Plan
In an effort to remediate the identified material
−Removed: weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:
+Added: weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of
We have increased our personnel resources and
4 unchanged sentences
with control objectives.
−Removed: The Company also plans to prepare written policies and procedures for accounting and financial reporting to establish
−Removed: a formal process to account for all transactions, including equity and debt transactions.
−Removed: The process of preparing and implementing these
−Removed: written policies and procedures began during the Company’s Fiscal 2023 second quarter, ended August 31, 2022.
−Removed: We plan to test our
−Removed: updated controls and remediate our deficiencies in the second half of fiscal year 2023.
+Added: The Company also plans to prepare written policies and procedures for accounting and financial reporting to
+Added: establish a formal process to account for all transactions, including equity and debt transactions.
+Added: The process of preparing and implementing
+Added: these written policies and procedures began during the Company’s Fiscal 2023 second quarter, and continued into the Fiscal 2023
+Added: third quarter ended November 30, 2022.
+Added: We plan to test our updated controls and remediate our deficiencies in the fourth quarter of fiscal
The Company continues to remediate the findings
2 unchanged sentences
There have been no other changes in our internal
−Removed: control over financial reporting during our fiscal quarter ended August 31, 2022, not previously identified in our Annual Report on Form
−Removed: 10-K, for the fiscal year ended February 28, 2022 and issued on June 21, 2022 which have materially affected or are reasonably likely
+Added: control over financial reporting during our fiscal quarter ended November 30, 2022, not previously identified in our Annual Report on
+Added: Form 10-K, for the fiscal year ended February 28, 2022 and issued on June 21, 2022 which have materially affected or are reasonably likely
to materially affect our internal control over financial reporting.
1 unchanged sentence
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.