I am glad to be of service. To inspect just the shareholder records, you might have to do it at the registered agent's office in Nevada which is in Las Vegas. If the 15% is obtained , also ask to see the engagement letter for the cpa doing the audit, and his workpapers to date. Act like an IRS agent, a pit bull, not a friend. One of the hardest things to do in life imho is to ask hard questions or questions you don't really want to know the answer to. It is especially difficult to do after you have been wined and dined or introduced to family. Oh, and get a look at that Big Apple consulting agreement.