298 unchanged sentences
of the Securities and Exchange Commission and the PCAOB.
−Removed: We conducted our audits in accordance with the standards of
−Removed: Those standards require we plan and perform the audit to obtain reasonable assurance about whether the financial statements
−Removed: are free of material misstatement, whether due to error or fraud.
−Removed: The Company is not required to have, nor were we engaged to perform,
−Removed: an audit of its internal control over financial reporting.
−Removed: As part of our audits.
−Removed: we are required to obtain an understanding of internal
−Removed: control over financial reporting not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control
−Removed: over financial reporting.
+Added: We conducted our audits in accordance
+Added: with the standards of the PCAOB.
+Added: Those standards require we plan and perform the audit to obtain reasonable assurance about whether the
+Added: financial statements are free of material misstatement, whether due to error or fraud.
+Added: The Company is not required to have, nor were we
+Added: engaged to perform, an audit of its internal control over financial reporting.
+Added: As part of our audits, we are required to obtain an understanding
+Added: of internal control over financial reporting not for the purpose of expressing an opinion on the effectiveness of the Company’s
+Added: internal control over financial reporting.
Accordingly, we express no such opinion.
19 unchanged sentences
Madhava Rao , Chartered Accountant
−Removed: July 15, 2025
Groove Botanicals, Inc.
447 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.