Wearable Health Solutions Inc (WHSI)

[appalled]

Did you ask them specifically about taking on audits for sec filings of a publicly traded company? Or just about taking on new clients?

Audits for sec filings is not all CPA's do. In fact most of the work CPA's do are not related to audits for publicly traded companies. And there are very strict rules about what constitutes an independent auditor for SEC filings.

http://www.sec.gov/rules/final/33-7919.htm

This is a little dated, but has not changed enough that an inquiry about taking on new clients is not likely to have the firm believing you are looking for SEC audits and filings:

"in 1999, non-Big Five firms earned less than one percent of their annual revenues from consulting services provided to public company audit clients.214 Consequently, we believe there will be only an incidental impact on accounting firms that provide audit and non-audit services principally to audit clients that are private companies not registered with the SEC."

Most work done by CPA firms is easily interchangeable among the firms accountants. Independent audits for publicly traded companies like the specific work this firm does for MDHI are not.