Universal Bioenergy Inc. (fka UBRG)

[EarnestDD]

This statement by Guest is NOT TRUE.
UBRG does not require a primary and secondary auditor.
I really wish Guest would shut up and not make these ludicrous comments.
It shows his lack of understanding of the audit process or that he thinks shareholders are stupid.
jmo

Then as an extra layer of protection, the Form 10-K must be reviewed by our securities legal counsel, and then by another secondary independent/auditor who reviews the information of the primary auditor. The secondary auditor/reviewer must approve the financials and the 10-K submitted to him from the primary auditor, before the primary auditor can issue his report and opinion letter to file the Form 10-K.