Brownie's Marine Group Inc (BWMG)

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There is no requirement for quarterly reports to be audited.
https://smallbusiness.chron.com/responsibilities-audit-firms-quarterly-financial-statements-34627.html

The annual 10K is audited. You can find it here by doing a search for RBSM
https://www.sec.gov/Archives/edgar/data/1166708/000149315218005304/form10-k.htm#a_001

"To the Board of Directors and Stockholders of
Brownie’s Marine Group, Inc. and Subsidiaries

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Brownie’s Marine Group, Inc. and Subsidiaries (the Company) as of December 31, 2017 and 2016, and the related consolidated statements of operations, stockholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2017, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2017 and 2016, and the consolidated results of its operations and its cash flows for the each of years in the two-year period ended December 31, 2017, in conformity with accounting principles generally accepted in the United States of America."
More at the link.

But... You do have a lot of good questions.