11 unchanged sentences
to our management, including our Chief Executive Officer, as appropriate to allow timely decisions regarding required disclosures.
−Removed: Based upon this evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of October 31,
+Added: Based upon this evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of January 31,
2021, our disclosure controls and procedures were not effective due to the material weaknesses in internal control over financial
22 unchanged sentences
of our Chief Executive Officer and our Chief Financial Officer, management conducted an evaluation of the effectiveness of our
−Removed: internal controls over financial reporting as of October 31, 2020 based on the criteria outlined in Internal Control-Integrated
+Added: internal controls over financial reporting as of January 31, 2021 based on the criteria outlined in Internal Control-Integrated
Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) and identified
the following material weaknesses in internal controls over financial reporting:
−Removed: procedures and control documentation to implement control procedures including lack of timely contract preparation and
−Removed: We have developed procedures to provide ample review time of financial information, including contract preparation
−Removed: and review by qualified personnel as well as management.
−Removed: We have implemented these procedures, determined they are still
−Removed: insufficient and will continue to review these procedures to determine ways to further improve them.
+Added: Insufficient procedures and control documentation to implement control procedures including lack of timely contract preparation and review.
+Added: We have developed procedures to provide ample review time of financial information, including contract preparation and review by qualified personnel as well as management.
+Added: We have implemented these procedures, determined they are still insufficient and will continue to review these procedures to determine ways to further improve them.
Insufficient segregation of duties of the Chief Financial Officer.
6 unchanged sentences
Because of these material weaknesses, our
−Removed: Chief Executive Officer and our Chief Financial Officer concluded that, as of October 31, 2020, our internal controls over financial
+Added: Chief Executive Officer and our Chief Financial Officer concluded that, as of January 31, 2021, our internal controls over financial
reporting were not effective based on the COSO criteria.
45 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.