3 unchanged sentences
Company’s Chief Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and
−Removed: procedures as of July 31, 2020.
+Added: procedures as of January 31, 2021.
The term “disclosure controls and procedures,”
−Removed: as defined in Rules 13a-15(e) and 15d-15(e)
−Removed: under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures of
−Removed: a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits
−Removed: under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules
−Removed: Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
−Removed: required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated
−Removed: to the company’s management, including its principal executive and principal financial officers, as appropriate to allow
−Removed: timely decisions regarding required disclosure.
−Removed: Management recognizes that any controls and procedures, no matter how well designed
−Removed: and operated, can provide only reasonable assurance of achieving their objectives.
−Removed: Based on the evaluation of our disclosure controls
−Removed: and procedures as of October 31, 2020, our Chief Executive Officer and Chief Accounting Officer concluded that, as of such date,
−Removed: as a result of the material weaknesses in internal control over financial reporting that are described below in Management's Report
−Removed: on Internal Control Over Financial Reporting, our disclosure controls and procedures were not effective.
+Added: as defined in Rules 13a-15(e) and
+Added: 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures
+Added: of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or
+Added: submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s
+Added: rules and forms.
+Added: Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that
+Added: information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated
+Added: and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate
+Added: to allow timely decisions regarding required disclosure.
+Added: Management recognizes that any controls and procedures, no matter how
+Added: well designed and operated, can provide only reasonable assurance of achieving their objectives.
+Added: Based on the evaluation of our
+Added: disclosure controls and procedures as of January 31, 2021, our Chief Executive Officer and Chief Accounting Officer concluded that,
+Added: as of such date, as a result of the material weaknesses in internal control over financial reporting that are described below in
+Added: Management’s Report on Internal Control Over Financial Reporting, our disclosure controls and procedures were not effective.
As previously reported in our Annual Report
13 unchanged sentences
In light of the material weakness described
−Removed: above, prior to the filing of this Form 10-Q for the period ended October 31, 2020, management determined that key quarterly
+Added: above, prior to the filing of this Form 10-Q for the period ended January 31, 2021, management determined that key quarterly
controls were performed timely and also performed additional procedures, including validating the completeness and accuracy of
8 unchanged sentences
likely to materially affect, our internal control over financial reporting.
−Removed: II OTHER INFORMATION
+Added: PART 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.