Amfil Technologies Inc (FUNN)

[cwhockey31]

Auditors at smaller firms do not have the resources to reach out to like the larger firms have. They can't pick up the phone and call their office in Chicago that specializes in restaurants or the manufacturing/distribution industries that deal with other public companies.

Pretty simple to understand... Now they brought in a specialist/consultant to help finish the report to make sure it adheres to PCAOB standards, which would also be common - specialists are used all the time. I'm sure this CFO Squad has many clients they contract with for SOX work and SEC compliance.