No they are are not audited. Almost no pinkie has audited F/S. You have to read the cover letter the accountant wrote to the F/S to determine the level of certification the accountant is attaching to the F/S. There are different levels of 'certification'. The one brgo uses, and almost all pinkies, is a 'certification' from the accountant that what is contained in the F/S is
"what the client told me."
No audit involved. Which makes thes F/S completely unreliable.
If scumbag berge stated the financials were 'audited' that was simply a lie. Pile it onto the 1,001 other lies he has told. He can say that and get away with it because he has no CPA certification to lose. But the CPA CANNOT state the F/S are 'audited' when they are not, otherwise he/she can (and very likely would) lose there certification as a 'Certified Public Accountant'. Hence, read the accountants cover letter to the F/S and you will find out exactly what they are 'certifying' and what they are not 'certifying'.
brgo, as well as almost all pinkies, decline to have actual audited F/S for 2 reasons, 1) Because it would cost 4-8x as much to have actual 'audited' F/S and 2) Because a significant number of pinkies are actively trying to deceive the public, as opposed to informing the public, about their actual financial condition.
Having actual audited F/S is a requirement to move up to the big boards, which is one of many reason so few pinkies move up.