Controls and Procedures.
−Removed: Evaluation of Disclosure Controls and
−Removed: Disclosure controls are procedures that
−Removed: are designed with the objective of ensuring that information required to be disclosed in our reports under the Securities Exchange
−Removed: Act of 1934, as amended (the “Exchange Act”), such as this Quarterly Report, is recorded, processed, summarized and
−Removed: reported in accordance with the rules of the United States Securities and Exchange Commission (the “SEC”).
−Removed: controls are also designed with the objective of ensuring that such information is accumulated appropriately and communicated to
−Removed: management, including the chief executive officer and chief financial officer, as appropriate, to allow for timely decisions regarding
−Removed: required disclosures.
−Removed: Our Chief Executive Officer (principal
−Removed: executive officer) and Chief Financial Officer (principal financial and accounting officer) evaluated the effectiveness of our
−Removed: "disclosure controls and procedures"
−Removed: (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e))
−Removed: as of July 31, 2020, the end of the period covered by this report.
−Removed: Based on that evaluation, our Chief Executive Officer and Chief
−Removed: Financial Officer concluded that our disclosure controls and procedures were not effective as of such date to ensure that information
−Removed: required to be disclosed by us in reports filed or submitted under the Exchange Act were recorded, processed, summarized, and reported
−Removed: within the time periods specified in the SEC's rules and forms and that our disclosure controls are not effectively designed to
−Removed: ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated
−Removed: and communicated to management, including our principal executive officer and principal financial officer, or persons performing
−Removed: similar functions, as appropriate to allow timely decisions regarding required disclosure.
−Removed: See the Company’s Annual Report
−Removed: on Form 10-K for the fiscal year ended October 31, 2019, for a description of the Company’s material weaknesses in internal
−Removed: control over financial reporting.
−Removed: Changes in Internal Controls over Financial
−Removed: No change in our internal control over
−Removed: financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred during the fiscal quarter ended
−Removed: July 31, 2020 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control
−Removed: over financial reporting.
−Removed: Part II –
+Added: of Disclosure Controls and Procedures
+Added: controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports
+Added: under the Securities Exchange Act of 1934, as amended (the “
+Added: Exchange Act ”), such as this Quarterly Report,
+Added: is recorded, processed, summarized and reported in accordance with the rules of the Securities and Exchange Commission (the “
+Added: SEC ”).
+Added: Disclosure controls are also designed with the objective of ensuring that such information is accumulated appropriately and communicated
+Added: to management, including the chief executive officer and chief financial officer, as appropriate, to allow for timely decisions
+Added: regarding required disclosures.
+Added: Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial and accounting officer)
+Added: evaluated the effectiveness of our “disclosure controls and procedures”
+Added: (as defined in the Exchange Act Rules 13a-15(e)
+Added: and 15d-15(e)) as of January 31, 2021, the end of the period covered by this report.
+Added: Based on that evaluation, our Chief Executive
+Added: Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of such date to
+Added: ensure that information required to be disclosed by us in reports filed or submitted under the Exchange Act were recorded, processed,
+Added: summarized, and reported within the time periods specified in the SEC’s rules and forms and that our disclosure controls
+Added: are not effectively designed to ensure that information required to be disclosed by us in the reports that we file or submit under
+Added: the Exchange Act is accumulated and communicated to management, including our principal executive officer and principal financial
+Added: officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.
+Added: the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2020, for a description of the Company’s
+Added: material weaknesses in internal control over financial reporting.
+Added: in Internal Controls over Financial Reporting
+Added: change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred
+Added: during the fiscal quarter ended January 31, 2021 that has materially affected, or is reasonably likely to materially affect, the
+Added: Company’s internal control over financial reporting.
OTHER INFORMATION
+Added: Risk Factors.
+Added: smaller reporting company ”
+Added: we are not required to disclose information under this Item .
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.