4 unchanged sentences
financial officer (“Chief Financial Officer”), evaluated the effectiveness of our “disclosure controls and procedures,”
−Removed: as such term is defined in Rule 13a-15(e) promulgated under the Exchange Act.
−Removed: Disclosure controls and procedures are designed to ensure
−Removed: that the information required to be disclosed in the reports that we file or submit to the Commission pursuant to the Exchange Act are
−Removed: recorded, processed, summarized, and reported within the period specified by the Commission’s rules and forms and are accumulated
−Removed: and communicated to our management, including our Chief Executive Officer, as appropriate to allow timely decisions regarding required
−Removed: Based upon this evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of October
−Removed: 31, 2021, our disclosure controls and procedures were not effective due to the material weaknesses in internal control over financial
−Removed: reporting, below described in Management’s Report on Internal Control over Financial Reporting.
+Added: as such term is defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934, as amended (“Exchange Act”).
+Added: Disclosure controls and procedures are designed to ensure that the information required to be disclosed in the reports that we file or
+Added: submit to the Commission pursuant to the Exchange Act are recorded, processed, summarized, and reported within the period specified by
+Added: the Commission’s rules and forms and are accumulated and communicated to our management, including our Chief Executive Officer,
+Added: as appropriate to allow timely decisions regarding required disclosures.
+Added: Based upon this evaluation, our Chief Executive Officer and our
+Added: Chief Financial Officer have concluded that, as of January 31, 2022, our disclosure controls and procedures were not effective due to
+Added: the material weaknesses in internal control over financial reporting.
A control system, no matter how well conceived
27 unchanged sentences
PART II – OTHER INFORMATION
−Removed: Legal Proceedings.
−Removed: There is no material litigation currently pending
−Removed: against us or any of our subsidiaries or to which any of our or our subsidiaries’ property is subject.
−Removed: To our knowledge, there is
−Removed: no material litigation against any of our officers or directors in their capacity as such, and no such litigation is contemplated by any
−Removed: governmental authorities.
−Removed: Risk Factors.
−Removed: The information called for by Item 1A is not required
−Removed: for a smaller reporting company.
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.