what we do know is jeff's angle is that only the common SH's should vote.
what owens said is once a MA is signed, fins would be released and SH would get to vote on the merger.
he also stated that they would become a fully reporting company so, ino, audited fins would be done.
also imo, owens strikes me as a responsible, trustworty person and is likely running his company in the same manner so audited fins would not be a time consuming exercise.