What changed in this filing

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Item 4. Controls and Procedures

2022-12-14 compared with 2022-06-14 · 16 added, 12 removed, 28 unchanged (50% of the section changed)

2 unchanged sentences

Management, with the participation of the Company’s

Chief Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of April

Chief Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of October

The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

8 unchanged sentences

their objectives.

Based on the evaluation of our disclosure controls and procedures as of April 30, 2022, our Chief Executive Officer

Based on the evaluation of our disclosure controls and procedures as of October 31, 2021, our Chief Executive Officer

and Chief Accounting Officer concluded that, as of such date, as a result of the material weaknesses in internal control over financial

reporting that are described below in Management’s Report on Internal Control Over Financial Reporting, our disclosure controls

and procedures were not effective.

As previously reported in our Annual Report on

Form 10-K for the fiscal year ended July 31, 2021, management identified the following material weaknesses in internal control over financial

reporting that are described below in Management's Report on Internal Control Over Financial Reporting, our disclosure controls and procedures

were not effective.

As previously reported in our Annual Report on Form

10-K for the fiscal year ended July 31, 2022 management identified the following material weaknesses in internal control over financial

Insufficient Resources:

have an inadequate number of personnel with requisite expertise in the key functional areas of finance and accounting.

Inadequate Segregation

We have an inadequate number of personnel to properly implement control procedures.

Inadequate Segregation of Duties :

have an inadequate number of personnel to properly implement control procedures.

We are committed to improving the internal controls

9 unchanged sentences

respects, our financial position, results of operations, and cash flows for the periods presented in conformity with United States GAAP.

Changes in Internal Control Over Financial

been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act)

that occurred during the period covered by this Quarterly Report on Form 10-Q that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

Changes in Internal Control Over Financial Reporting

There have been

no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that

occurred during the period covered by this Quarterly Report on Form 10-Q that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Legal Proceedings

We are not currently a party

to any legal proceedings.

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.

What changed 10-Q

Item 4. Controls and Procedures