Applied DNA Sciences Inc (APDN)

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This Current Report on Form 8-K/A is being filed to provide certain audited financial statements and certain unaudited pro forma information required by Item 9.01 of Form 8-K.

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I think it's just a matter of dotting "i's" and crossing "t's".

INDEPENDENT AUDITORS’ REPORT

In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Vandalia Research, Inc. and Subsidiary as of December 31, 2014 and 2013, and the consolidated results of its operations and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Includes some new info regarding specific allocations re: Vandalia; GAAP, check.