Green Oasis (GRNO)

[loanranger]

"The accumulated NOL should be over $10M."

I have no idea how you got there. Nor do I have any idea how the company got to an accumulated deficit of $1.2M+ as of year end 2009. But for the purposes of your post, neither matters. Taking advantage of a tax loss forward for a corporation does not require certified financial statements.
"Certifying the financials would be well worth the effort in my opinion."
For tax purposes, they need to have financials PREPARED. They don't need a PCAOB registered accountant for that.

But if Carraway retained the SEC filing obligations the whole thing begins to make sense.

Lord, I apologize for talking about SEC filing obligations like that, and be with the starving pygmies down there in New Guinea.