10 unchanged sentences
evaluation was conducted under the supervision and with the participation of our Management of the effectiveness of the design and operation
−Removed: of our disclosure controls and procedures as of November 30, 2022.
+Added: of our disclosure controls and procedures as of February 28, 2023.
Based on our Management’s evaluation under the framework in
6 unchanged sentences
In connection
−Removed: with the assessment described above, Management identified the following control deficiencies that represent material weaknesses at November
−Removed: limited resources, we do not have enough accounting personnel with extensive experience in maintaining books and records and preparing
−Removed: financial statements in accordance with U.S.
−Removed: GAAP which could lead to untimely identification and resolution of accounting matters
−Removed: inherent in our financial transactions in accordance with U.S.
+Added: with the assessment described above, Management identified the following control deficiencies that represent material weaknesses at February
+Added: Due to our limited resources,
+Added: we do not have enough accounting personnel with extensive experience in maintaining books and records and preparing financial statements
+Added: in accordance with U.S.
+Added: GAAP which could lead to untimely identification and resolution of accounting matters inherent in our financial
+Added: 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.
−Removed: Company has a lack of segregation of duties, a lack of audit committee or independent governance/oversight.
+Added: The Company has a lack
+Added: of segregation of duties, a lack of audit committee or independent governance/oversight.
in Internal Controls over Financial Reporting
4 unchanged sentences
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.