First, the auditor has no need to question the valuation that an expert determined. Does not matter if it was a simple valuation by sale price.
Second, the SEC has no reason to waste their time on the inflated valuation, because it was approved by an expert and signed off on by the auditor.
Third, it does not take much research to see that the valuation was inflated to instill a false feeling of value in the company. Many stinky pinky players don't care if the company is a scam and will gamble a trade just for the chance of a couple tick gain during the inevitable pump.
I would LOVE to be proven wrong about ESCU. Time will show their true intentions just as time proved Kimmons to be a useless piece of garbage that stole money from countless of investors while telling boldfaced lies directly to their faces.
GLTA