2 unchanged sentences
Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of our disclosure controls and procedures (as defined
−Removed: in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended), as of the end of the period covered by this Quarterly
−Removed: Report on Form 10-Q.
−Removed: Based on this evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure
−Removed: controls and procedures were effective as of April 30, 2021.
−Removed: Changes in Internal Control over Financial
−Removed: There were no changes in our internal control over financial reporting during the quarter ended April
−Removed: 30, 2021 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended), as of October 31, 2021.
+Added: Based on this evaluation,
+Added: our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective
+Added: as of October 31, 2021 due to the material weakness in our internal control over financial reporting described below.
+Added: Previously Reported Material Weakness
+Added: As disclosed in Item 9A.
+Added: “Controls and Procedures”
+Added: of our Form 10-K for the fiscal year ended July 31, 2021, we previously identified a material weakness in our internal control over financial
+Added: reporting related to our disclosure controls and procedures over the evaluation of the valuation allowance against deferred tax assets,
+Added: which has been outsourced to an outside accounting firm since fiscal 2018, which were not operating effectively.
+Added: The outside accounting firm has agreed to appoint
+Added: another tax partner to perform a final review of the tax provision work prepared by the engagement team.
+Added: We will continue to monitor
+Added: the effectiveness of this additional procedure and control and make any further changes management deems appropriate.
+Added: Changes in Internal
+Added: Control over Financial Reporting.
+Added: Other than the remediation efforts described above, there were no changes in our internal
+Added: control over financial reporting during the quarter ended October 31, 2021 that have materially affected, or are reasonably likely to
+Added: materially affect, our internal control over financial reporting.
OTHER INFORMATION
9 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.