Nothing stops APRU from auditing previously disclosed financials. If the previous financials are clean, then they'll pass audit. If the previous financials fail audit, then they can be amended. win/win for APRU shareholders. Uplisting requires audited annual financials. Since the 2019 YE wasn't audited they'll have to wait until at least next year to apply. https://www.otcmarkets.com/corporate-services/get-started/otcqb