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 October 31, 2022.
+Added: 15d-15(e) under the Exchange Act) as of January 31, 2023.
Based on that evaluation, management concluded that the disclosure controls
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internal control over financial reporting:
−Removed: small size of our Company limits our ability to achieve the desired level of separation of duties for proper internal controls and
−Removed: financial reporting, particularly as it relates to financial reporting to assure material disclosures or implementation of newly
−Removed: issued accounting standards are included.
−Removed: A secondary review over annual and quarterly filings does occur with an outside party.
−Removed: Due to the departure of the Controller, the current CEO and CFO roles are being fulfilled by the same individual.
−Removed: We do not have
−Removed: an audit committee.
−Removed: We do not believe we have met the full requirement for separation of duties for financial reporting purposes.
+Added: small size of our Company limits our ability to achieve the desired level of separation of
+Added: duties for proper internal controls and financial reporting, particularly as it relates to
+Added: financial reporting to assure material disclosures or implementation of newly issued accounting
+Added: standards are included.
+Added: A secondary review over annual and quarterly filings does occur with
+Added: an outside party.
+Added: Due to the departure of the Controller, the current CEO and CFO roles are
+Added: being fulfilled by the same individual.
+Added: We do not have an audit committee.
+Added: We do not believe
+Added: we have met the full requirement for separation of duties for financial reporting purposes.
continue to operate with a limited number of accounting and financial personnel.
−Removed: For the quarter ending October 31, 2022, the Company
+Added: For the quarter ending January 31, 2023, the Company
did not have a Controller, but management is looking to fill this position as soon as possible.
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in our annual report, the Company contracted with an outside CPA to perform a secondary review of our quarterly report filed on Form
−Removed: the material weaknesses in financial reporting noted above, we believe that our financial statements included in this report fairly present
−Removed: our financial position, results of operations and cash flows as of and for the periods presented in all material respects.
+Added: the material weaknesses in financial reporting noted above, we believe that our condensed financial statements included in this
+Added: report fairly present our financial position, results of operations and cash flows as of and for the periods presented in all
+Added: material respects.
are committed to the establishment of effective internal controls over financial reporting and will place emphasis on quarterly and year-end
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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 October
+Added: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended January
31, 2023 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.