17 unchanged sentences
Notwithstanding such material weaknesses, we believe the financial information presented herein is materially correct and fairly
−Removed: presents the financial position and operating results of the quarter ended January 31, 2022 in conformity with U.S.
+Added: presents the financial position and operating results of the quarter ended April 30, 2022 in conformity with U.S.
generally accepted
9 unchanged sentences
To remediate the material weaknesses identified above, we are initiating controls and procedures in order to:
−Removed: control owners concerning the principles and requirements of each control, with a focus on those related to user access to our financial
−Removed: reporting systems impacting financial reporting;
−Removed: and maintaining documentation to promote knowledge transfer upon personnel and function changes;
−Removed: enhanced controls and reviews related to our financial reporting systems;
−Removed: an in-depth analysis of who should have access to perform key functions within our financial reporting system that impact financial
−Removed: reporting and redesigning aspects of the system to better allow the access rights to be implemented.
+Added: educating control owners
+Added: concerning the principles and requirements of each control, with a focus on those related to user access to our financial reporting
+Added: systems impacting financial reporting;
+Added: developing and maintaining
+Added: documentation to promote knowledge transfer upon personnel and function changes;
+Added: developing enhanced controls
+Added: and reviews related to our financial reporting systems;
+Added: performing an in-depth
+Added: analysis of who should have access to perform key functions within our financial reporting system that impact financial reporting
+Added: and redesigning aspects of the system to better allow the access rights to be implemented.
material weaknesses identified above will not be considered remediated until our remediation efforts have been fully implemented and
11 unchanged sentences
10-K for the year ended October 31, 2021, there was no change in our internal control over financial reporting (as defined in Rules 13a-15(f)
−Removed: and 15d-15(f) under the Exchange Act) during the fiscal quarter ended January 31, 2022 that has materially affected, or is reasonably
−Removed: likely to materially affect, our internal control over financial reporting.
+Added: and 15d-15(f) under the Exchange Act) during the fiscal quarter ended April 30, 2022 that has materially affected, or is reasonably likely
+Added: to materially affect, our internal control over financial reporting.
II - 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.