What changed in this filing

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Item 4. Controls and Procedures

2023-01-17 compared with 2022-07-19 · 30 added, 12 removed, 3 unchanged (93% of the section changed)

1 unchanged sentence

Controls and Procedures

management, with the participation of our Chief Executive Officer (our principal executive officer, principal financial officer and principal

accounting officer), has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a- 15(e) and 15d-

15(e) under the Securities Exchange Act of 1934, as amended (Exchange Act)), as of the end of the period covered by this Quarterly Report

on Form 10-Q.

Based on such evaluation, our Chief Executive Officer has concluded that as of such date, our disclosure controls and procedures

were not effective such that the information relating to us required to be disclosed in our SEC

reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) is accumulated

and communicated to our management, including our chief executive officer and chief financial officer, as appropriate to allow timely

decisions regarding required disclosure.

in Internal Control Over Financial Reporting

the period covered by this report there were no changes in our internal control over financial reporting that materially affected, or

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

Management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-14(a)(e)

and 15d-14(a) under the Exchange Act) that is designed to ensure that information required to be disclosed by us 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 Commission’s

rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information

required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated

to the issuer’s Management, including its principal executive officer or officers and principal financial officer or officers,

or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

evaluation was conducted under the supervision and with the participation of our Management of the effectiveness of the design and operation

of our disclosure controls and procedures as of November 30, 2022.

Based on our Management’s evaluation under the framework in

Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, our Management

concluded that our disclosure controls and procedures were not effective as of such date 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.

material weakness is a control deficiency, or combination of control deficiencies, such that there is a reasonable possibility that a

material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis.

In connection

with the assessment described above, Management identified the following control deficiencies that represent material weaknesses at November

limited resources, we do not have enough accounting personnel with extensive experience in maintaining books and records and preparing

financial statements in accordance with U.S.

GAAP which could lead to untimely identification and resolution of accounting matters

inherent in our financial transactions in accordance with U.S.

The Company has insufficient

written policies and procedures for accounting and financial reporting, which led to inadequate financial statement closing process.

Company has a lack of segregation of duties, a lack of audit committee or independent governance/oversight.

in Internal Controls over Financial Reporting

have been no changes in the Company’s internal control over financial reporting during the three months period covered by this

Quarterly Report that have materially affected, or are reasonably likely to materially affect the Company’s internal control over

financial reporting.

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