8 unchanged sentences
Chief Executive Officer (our principal executive officer) and our Chief Financial Officer (our principal financial and accounting officer)
−Removed: evaluated the effectiveness of our “disclosure controls and procedures” (as defined in the Exchange Act Rules 13a-15(e)
−Removed: and 15d-15(e)) as of April 30, 2022, the end of the period covered by this report.
−Removed: Based on that evaluation, our Chief Executive
−Removed: Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of such date to ensure
−Removed: that information required to be disclosed by us in reports filed or submitted under the Exchange Act were recorded, processed, summarized,
−Removed: and reported within the time periods specified in the SEC’s rules and forms and that our disclosure controls are not effectively
−Removed: designed to 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 similar
+Added: evaluated the effectiveness of our “disclosure controls and procedures” (as defined in the Exchange Act Rules 13a-15(e) and
+Added: 15d-15(e)) as of July 31, 2022, the end of the period covered by this report.
+Added: Based on that evaluation, our Chief Executive Officer and
+Added: Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of such date to ensure that information
+Added: required to be disclosed by us in reports filed or submitted under the Exchange Act were recorded, processed, summarized, and reported
+Added: within the time periods specified in the SEC’s rules and forms and that our disclosure controls are not effectively designed to
+Added: ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and
+Added: communicated to management, including our principal executive officer and principal financial officer, or persons performing similar
functions, as appropriate to allow timely decisions regarding required disclosure.
See the Company’s Annual Report on Form 10-K
−Removed: for the fiscal year ended October 31, 2021, for a description of the Company’s material weaknesses in internal control over
−Removed: financial reporting.
+Added: for the fiscal year ended October 31, 2021, for a description of the Company’s material weaknesses in internal control over financial
in Internal Controls over Financial Reporting
change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred
−Removed: during the fiscal quarter ended April 30, 2022 that has materially affected, or is reasonably likely to materially affect, the Company’s
+Added: during the fiscal quarter ended July 31, 2022 that has materially affected, or is reasonably likely to materially affect, the Company’s
internal control over financial reporting.
1 unchanged sentence
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.