Your question doesn't specify if the company wants to be current with OTC Markets or with the SEC.
To be current with OTC Markets as an Alternative Reporting company, ie., not registered with the SEC since it filed a FORM 15 to de-register in 2010, probably an unaudited yearly Financial would meet OTC Markets requirement to be current. OTC Markets is not a Regulator so their acceptance of material to be current is subjective, ie., no reporting standards that the SEC would have for an SEC registered company.
If the company wants to re-register with the SEC the company would need to file a FORM 10 comprising audited Financials for at least the last two years with auditor comments regarding missing material since 2010 when the company de-registered from the SEC. The SEC would likely have questions about some of the audited data, particularly the time gap from the 2010 FORM 15 de-registration to whatever start point the auditor uses for a FORM 10.
To bite the worm of incite is to bite the HOOK of the antagonist . They win .
