PharmaRoth Labs, Inc. (ROTH)

[sweetlou]

Since there has been much information posted about how unaudited information is unreliable and therefore all OTC pink stocks are scams stealing college funds and causing divorce, suicide, and many other worldly ailments, I thought I would include some reporting requirements of the Alternative Reporting Standard:
(Taken directly from the otcmarkets.com website)

Subscribe to the OTC Disclosure & News Service on www.OTCIQ.com to publish your financial reports and material news.
Publish the required disclosure document in PDF Format (Do not scan your docs to create PDFs! Here's Why) and upload them via www.OTCIQ.com in the “Add Financial Report” section:
Annual Financial statements for the previous two fiscal years. If these reports are audited, please attach the audit letter. Each year’s Annual Financial statements should be posted separately under the report type “Annual Report” on www.OTCIQ.com
Any subsequent Quarterly Reports, since the most recent Annual Report, should be posted separtely under the report type “Quarterly Report”on www.OTCIQ.com
The most recent fiscal period end report should also include information in accordance with the Pink Basic Disclosure Guidelines
Financial reports must be prepared according to U.S. GAAP and must include a Balance Sheet, Income Statement, Statement of Cash Flows and Notes to Financial Statements, but are not required to be audited.

If financial reports are not audited by a PCAOB registered audit firm:
Submit a signed Attorney Letter Agreement (first two pages of the Attorney Letter Guidelines)
After following the appropriate procedures with a qualified attorney, upload an Attorney Letter complying with the Attorney Letter Guidelines through your www.OTCIQ.com account
Ongoing Disclosure Obligations:
For each Fiscal Quarter End, upload a Quarterly Report via www.OTCIQ.com within 45 days of the quarter end. (A separate quarterly report is not required for the 4th quarter.) The Quarterly Report should include:
Information in accordance with the Pink Basic Disclosure Guidelines
Quarterly financial statements (Balance Sheet, Income Statement, Statement of Cash Flows, Notes to Financial Statements). Financial reports must be prepared according to U.S. GAAP, but are not required to be audited
No Audit Letter or Attorney Letter is required

As any can verify based on otcmarkets website, ROTH has been in compliance aside from being 8 days late on the most recent quarterly filing.