otc market requires a letter from a lawyer to verify reports (not audit) this gives credit worthiness to the company as posted on otcmarkets.com some investors wont risk money on companies that don't comply with this $2000.00 letter so they receive a 'non current' status. we long time investors know its just a piece of paper but to new investors it could make a difference. Flippers usually don't care because they don't plan on staying in stock that long. It all boils down to company credibility for new investors and a security blanket for longs.