7 unchanged sentences
Our management, with the participation of our
−Removed: Chief Executive Officer (performing the functions of the Company’s principal executive officer and principal financial officer),
−Removed: evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the United
−Removed: States Securities Exchange Act of 1934, as amended (the “
−Removed: Exchange Act ”), as of August 31, 2020.
−Removed: Our disclosure
−Removed: controls and procedures are designed to ensure that information required to be disclosed by us in reports that we file or submit
−Removed: under the Exchange Act is (1) recorded, processed, summarized and reported within the time periods specified in the SEC’s
−Removed: rules and forms, and (2) accumulated and communicated to our management, including our Chief Executive Officer (performing the
−Removed: functions of the Company’s principal executive officer and principal financial officer), as appropriate to allow timely decisions
−Removed: regarding required disclosure.
−Removed: Our management recognizes that any controls and procedures, no matter how well designed and operated,
−Removed: can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating
−Removed: the cost-benefit relationship of possible controls and procedures.
+Added: Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as defined
+Added: in Rules 13a-15(e) and 15d-15(e) under the United States Securities Exchange Act of 1934, as amended (the “
+Added: Exchange Act ”),
+Added: as of November 30, 2020.
+Added: Our disclosure controls and procedures are designed to ensure that information required to be disclosed
+Added: by us in reports that we file or submit under the Exchange Act is (1) recorded, processed, summarized and reported within the time
+Added: periods specified in the SEC’s rules and forms, and (2) accumulated and communicated to our management, including our Chief
+Added: Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
+Added: Our management
+Added: recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of
+Added: achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible
+Added: controls and procedures.
Based on the evaluation of our disclosure controls
−Removed: and procedures as of August 31, 2020, our Chief Executive Officer (performing the functions of the Company’s principal executive
−Removed: officer and principal financial officer) concluded that due to the existence of material weaknesses in our internal controls over
−Removed: financial reporting, as discussed in more detail in our Annual Report on Form 10-K for the year ended February 29, 2020, our disclosure
−Removed: controls and procedures were not completely effective as of August 31, 2020.
−Removed: Management has continued to monitor the implementation
−Removed: of the remediation plan described below.
+Added: and procedures as of November 30, 2020, our Chief Executive Officer and Chief Financial Officer concluded that due to the existence
+Added: of material weaknesses in our internal controls over financial reporting, as discussed in more detail in our Annual Report on Form
+Added: 10-K for the year ended February 29, 2020, our disclosure controls and procedures were not completely effective as of November
+Added: Management has continued to monitor the implementation of the remediation plan described below.
Material Weakness
37 unchanged sentences
efforts set forth above, there was no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and
−Removed: 15(d)-15(f) under the Exchange Act) during the fiscal quarter ended August 31, 2020 that has materially affected, or is reasonably
+Added: 15(d)-15(f) under the Exchange Act) during the fiscal quarter ended November 30, 2020 that has materially affected, or is reasonably
likely to materially affect, our internal control over financial reporting.
7 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.