Heretofore their filings have shown as being "unaudited"...
I'm not quite sure if you don't know or just trying to kick dirt. If a company isn't on the big board, they don't have to have their Q's audited. It saves the smaller companies money. The K's are audited. The rule changed in 2000.
To the Board of Directors and Shareholders of American Brewing Company, Inc. Torrance, California
We (MaloneBailey, LLP) have audited the accompanying balance sheets of American Brewing Company, Inc. (the "Company") as of December 31, 2015 (Successor) and of B&R Liquid Adventure, LLC as of December 31, 2014 (Predecessor), and the related statements of operations, members' capital and stockholders' equity (deficit), and cash flows for each of the years ended December 31, 2015 and 2014.