2 unchanged sentences
evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and
−Removed: 15d-15(e) under the Exchange Act) as of July 31, 2021.
−Removed: Based on that evaluation, management concluded that the disclosure controls and
−Removed: procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed by
−Removed: us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within
−Removed: the time periods specified in SEC rules and forms.
−Removed: our annual report filed on Report 10-K for the year ended April 30, 2021, management identified the following material weakness in
−Removed: our internal control over financial reporting:
+Added: 15d-15(e) under the Exchange Act) as of October 31, 2021.
+Added: Based on that evaluation, management concluded that the disclosure controls
+Added: and procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed
+Added: by us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported
+Added: within the time periods specified in SEC rules and forms.
+Added: our annual report filed on Report 10-K for the year ended April 30 ,2021, management identified the following material weakness in our
+Added: internal control over financial reporting:
small size of our Company limits our ability to achieve the desired level of separation of duties for proper internal controls and
7 unchanged sentences
continue to operate with a limited number of accounting and financial personnel.
−Removed: For the quarter ending July 31, 2021 the Company did
−Removed: not have a Controller, but management is looking to fill this position as soon as possible.
−Removed: Training will be required to fulfill disclosure
−Removed: control and procedure responsibilities, including review procedures for key accounting schedules and timely and proper documentation
+Added: For the quarter ending October 31, 2021 the Company
+Added: did not have a Controller, but management is looking to fill this position as soon as possible.
+Added: Training will be required to fulfill
+Added: disclosure control and procedure responsibilities, including review procedures for key accounting schedules and timely and proper documentation
of material transactions and agreements.
9 unchanged sentences
in Internal Control over Financial Reporting
−Removed: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended July
+Added: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended October
31, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
3 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.