What changed in this filing

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Item 4. Controls and Procedures

2021-08-25 compared with 2021-05-27 · 5 added, 39 removed, 4 unchanged (92% of the section changed)

CONTROLS AND PROCEDURES:

We carried out

an evaluation,

participation

of our Principal

and Principal

Officer, of the

effectiveness

of our disclosure controls and proc

Based on this

our Principal

Officer concluded

our disclosure

and procedures,

as defined in Rule 13a-15(e),

under the Securities

1934 (the “Exchange Act”),

were effective to

that information we are

to disclose in

or submit under

the Exchange Act

is recorded, processed, summarized and

in the SEC’s rules and

forms and that

such information

is accumulated

to our management,

our Principal

and Principal

as appropriate

OVER FINANCIAL

in the Company’s

over financial

the Company’s

fiscal quarter

has materially

likely to materially

affect, the Company’s

over financial

We carried out an evaluation, with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of our disclosure controls and procedures as of July 31, 2021.

Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that, as of July 31, 2021, our disclosure controls and procedures, as defined in Rule 13a-15(e), under the Securities Exchange Act of 1934 (the “Exchange Act”), were effective to ensure that information we are required to disclose in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING:

No change in the Company’s internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) has occurred during the Company’s fiscal quarter ended July 31, 2021 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

THE CATO CORPORATION

PART II OTHER INFORMATION

LEGAL PROCEEDINGS:

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.

What changed 10-Q

Item 4. Controls and Procedures