For any company to be promoted to a higher listing 2 years worth of financials
must be audited and signerd....period. It (SEC) does not have allowance for companies to receive mulligans and list to a higher exchange by providing some "signed" audits, sorry, it just doesn't work like that in the big scheme of things, been there w/several pennies attempting to do this very same thing, same outcome everytime (see yield sign soon).
Good luck though!