1 unchanged sentence
of Disclosure Controls and Procedures
−Removed: maintain “disclosure controls and procedures,” as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act
−Removed: that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the
−Removed: Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms.
−Removed: Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required
−Removed: to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our
−Removed: management, including our principal executive and principal financial officers, as appropriate to allow timely decisions regarding
−Removed: required disclosure.
+Added: maintain “disclosure controls and procedures,” as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act that
+Added: are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange
+Added: Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms.
+Added: controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
+Added: by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including
+Added: our principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.
management, with the participation of our principal executive officer and principal accounting and financial officer, has evaluated the
5 unchanged sentences
Based on such evaluation, our principal
−Removed: executive officer and principal accounting and financial officer have concluded that as of January 31, 2023, our disclosure controls
−Removed: and procedures were not effective as a result of material weaknesses in our internal control over financial reporting.
−Removed: We continue to
−Removed: implement plans that are improving these material weaknesses, including implementation of independent review and approval of transactions
−Removed: and reconciliations in certain processes through hiring additional personnel and segregating duties amongst our team.
−Removed: We are instituting
−Removed: processes to document and retain evidence to support reviews and reconciliations.
+Added: executive officer and principal accounting and financial officer have concluded that as of April 30, 2023, our disclosure controls and
+Added: procedures were not effective as a result of material weaknesses in our internal control over financial reporting.
+Added: We continue to implement
+Added: plans that are improving these material weaknesses, including implementation of independent review and approval of transactions and reconciliations
+Added: in certain processes through hiring additional personnel and segregating duties amongst our team.
+Added: We have instituted processes to document
+Added: and retain evidence to support reviews and reconciliations.
in Internal Control over Financial Reporting
−Removed: have not been material changes in our internal control over financial reporting during the quarter ended January 31, 2023, that have
−Removed: materially affected, or are reasonably likely to materially affect, our internal control over financial reporting, except for our remediation
−Removed: efforts described above.
+Added: have not been material changes in our internal control over financial reporting during the quarter ended April 30, 2023, that have materially
+Added: affected, or are reasonably likely to materially affect, our internal control over financial reporting, except for our remediation efforts
+Added: described above.
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.