My DD came to the same conclusion. In that case, I expect I'll have to read very carefully any signed agreement SIGO will have with this entity.
At least MaloneBailey, LLC is a bona fide audit company. I was able to find info on them on the PCAOB website. In 2017, MaloneBailey performed 164 audits and in 2018 they have done 4 so far.
In fact they have done the recent 10-K for Americann, Inc (ACAN) a Colorado-based marijuana cultivation company. So it would seem that they already have experience doing audits for start up MJ companies.
(They will do a thorough job with SIGO's 10-K if ACAN's 10-K is an example of their work. -jmo)