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Wednesday, November 08, 2017 10:04:44 AM
Qualifications for the OTC Pink - Current Information Tier
Companies that make the information described below publicly available on a timely basis (90 days after fiscal year end for Annual Reports; 45 days after each fiscal quarter end for Quarterly Reports) qualify for the Current Information Tier. Financial reports must be prepared according to U.S. GAAP or IFRS, but are not required to be audited to qualify for the OTC Pink Current Information tier.
http://www.otcmarkets.com/content/doc/OTCPinkGuidelines.doc
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