<6 kyu> are they the "same"?

def comp(array_a, array_b):
    if (not array_a or not array_b):
        return False

    occurrences_a = {}
    occurrences_b = {}

    # Counts the occurrence for array a
    for num in array_a:
        if not (num in occurrences_a):
            occurrences_a[num] = 1
        else:
            occurrences_a[num] += 1

    # Counts the occurrences for array b
    for num in array_b:
        if not (num in occurrences_b):
            occurrences_b[num] = 1
        else:
            occurrences_b[num] += 1

    for item in array_a:
        # Checks whether the squared value of array a is in b and if their occurrences are the same
        if not ((item ** 2 in occurrences_b) and (occurrences_a[item] == occurrences_b[item ** 2])):
            return False
    else:
        return True