In case you missed the quote from the CEO 11/08/2013 FACTS ARE FACTS
First, Yippy will not publish audited financials until after January 2014. The reason for this is simple. The Board of Directors wants to close the only loophole for the conversion of Restricted 144 stock into free trading stock under Rule 4(1). Rule 4(1) states that if a shareholder has held stock (warrants and options included) in a company for more than 2 years and is not a officer, director or affiliate and the company has adequate (audited) financial statements on file, then restricted stock legend may be removed under this rule per the SEC guidelines