My point in asking the question is that there seems to be some confusion among posters (and Melvin as well) about the nature of the audit in question.
The only kind of "audit" a TA can do is a stock audit. Presumably that involves reviewing the transfer logs to make sure no mistake has been made.
A financial audit, which will be necessary if the company really does intend to relist on the OTCBB, is far more complicated and expensive. CMKX will be required not only to work up current financial statements, but will also have to file the Ks and Qs that have been missing since they stopped reporting. Yes, as part of it, the o/s will be revealed, along with much much more.