Not so sure...
From annual report 10-k (4/15/15):
Item 9. Changes in and Disagreements with Accountants on Accounting And Financial Disclosures
As reported by Form 8-K filed April 14, 2014, the Company changed its certifying accountant as the prior certifying auditor withdrew due to time constraints created by the Company.
On April 9, 2015, Baltia's independent auditor, Mr. Terry L. Johnson, having completed his financial reports for the audit, advised the Company that he was unable to certify the filing. The Company could not complete a new audit prior to the deadline.
...unable to certify for personal reasons?
