How is this bad? Did you see the independent auditor's attachment letter? They agreed to the statements in question.
"The firm of Child, Van Wagoner & Bradshaw, PLLC is the independent auditor for ACCESSKEY IP, INC. (“the Company"). We have read the Company's statements included under Item 4.02 of its Form 8-K dated August 19, 2009, and agree with such statements."
It is just a regular question and answer procedure from the SEC. If the company and auditor cannnot come to compliance, then that is trouble, but not the case here. This just reaffirms that uplisting is in progress.