On4 Communications Inc (ONCI)

[ApollyonZ]

Release of the engagement letter is not required by alternative reporting, OTCQB, Nasdaq or by law's that govern.

Section 80 always requires a report. Financial statements that the accountant is engaged to prepare but that are not intended for third-party use would fall under Section 70

https://www.aicpa.org/interestareas/frc/reviewcompilationpreparation/resources-for-ssars21.html

..The statement is made at management's discretion, and the accountant or the accountant's firm name is not required to be included.

https://www.aicpa.org/content/dam/aicpa/research/standards/compilationreview/downloadabledocuments/ar-c-00070.pdf

The list of deficiencies you list are exaggerated-unsupported IMO (per AICPA), conclusion drawn by simple logic.

ONCI!