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, 2023.
+Added: 15d-15(e) under the Exchange Act) as of January 31, 2024.
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
−Removed: duties for proper internal controls and financial reporting, particularly as it relates to
−Removed: financial reporting to assure material disclosures or implementation of newly issued accounting
−Removed: standards are included.
−Removed: A secondary review over annual and quarterly filings does occur with
−Removed: an outside party.
−Removed: A part-time Controller was hired in March 2023, but the current CEO and
−Removed: CFO roles are being fulfilled by the same individual.
−Removed: We do not have an audit committee.
−Removed: We do not believe we have met the full requirement for separation of duties for financial
−Removed: reporting purposes.
+Added: small size of our Company limits our ability to achieve the desired level of separation of duties for proper internal controls and
+Added: financial reporting, particularly as it relates to financial reporting to assure material disclosures or implementation of newly
+Added: issued accounting standards are included.
+Added: A secondary review over annual and quarterly filings does occur with an outside party.
+Added: A part-time Controller was hired in March 2023, but the current CEO and CFO roles are being fulfilled by the same individual.
+Added: do not have an audit committee.
+Added: We do not believe we have met the full requirement for separation of duties for financial reporting
the material weaknesses in financial reporting noted above, we believe that our financial statements included in this report fairly present
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reporting to include procedures that:
−Removed: to the maintenance of records in reasonable detail that fairly reflect the transactions and
−Removed: dispositions of the Company’s assets;
−Removed: reasonable assurance that transactions are recorded as necessary to permit preparation of
−Removed: the financial statements in accordance with generally accepted accounting principles, and
−Removed: that receipts and expenditures are being made only in accordance with authorizations of management
−Removed: and the Board of Directors;
−Removed: reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
−Removed: use, or disposition of the Company’s assets that could have a material effect on the
−Removed: financial statements.
+Added: to the maintenance of records in reasonable detail that fairly reflect the transactions and dispositions of the Company’s assets;
+Added: reasonable assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance
+Added: with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations
+Added: of management and the Board of Directors;
+Added: reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s
+Added: assets that could have a material effect on the financial statements.
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, 2024 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.