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officer), evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules
−Removed: 13a-15(e) and 15d-15(e) under the Exchange Act) as of October 31, 2020.
+Added: 13a-15(e) and 15d-15(e) under the Exchange Act) as of January 31, 2021.
Based on that evaluation, management concluded that the
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We do not believe we have met the full requirement for separation for financial reporting purposes.
−Removed: the quarter ending October 31, 2020, a Controller was hired by the Company in September 2020.
−Removed: Training will be required to fulfill
−Removed: disclosure control and procedure responsibilities, including review procedures for key accounting schedules and timely and proper
−Removed: documentation of material transactions and agreements.
−Removed: Until sufficient training has taken place for this new Controller, we believe
−Removed: this control deficiency represents material weaknesses in internal control over financial reporting.
−Removed: To mitigate the effects of
−Removed: the material weakness identified in our annual report, the Company contracted with an outside CPA to perform a secondary review
−Removed: of our quarterly report filed on Form 10-Q.
+Added: Controller was hired by the Company in September 2020.
+Added: Training is currently happening to fulfill disclosure control and procedure
+Added: responsibilities, including review procedures for key accounting schedules and timely and proper documentation of material transactions
+Added: and agreements.
+Added: Until further sufficient training has been completed for this new Controller, we believe this control deficiency
+Added: represents material weaknesses in internal control over financial reporting.
+Added: To mitigate the effects of the material weakness
+Added: identified in our annual report, the Company contracted with an outside CPA to perform a secondary review of our quarterly report
+Added: filed on Form 10-Q.
the material weaknesses in financial reporting noted above, we believe that our consolidated financial statements included in
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than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended
−Removed: October 31, 2020 that has materially affected, or is reasonably likely to materially affect, our internal control over financial
+Added: January 31, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial
RISK INDUSTRIES, INC.
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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.