No, it doesn't. OTCMarkets is not a regulator. They are a paid PR company. They only republish it after it is filed with the SEC and available to the public on EDGAR.
The auditor audits the financial statements which have been prepared by the Company to ensure they are correct. The auditor then provides the final financial statements to the Company, along with their auditors report, which are then inserted into the rest of the 10-K which has been written by the Company, or a consultant to the Company who specializes in the preparation of SEC regulatory documents. Once the 10-K is complete and reviewed by the company's officers and directors, the CEO and CFO sign their certifications that the document is correct and the Company gives it to their EDGAR filing agent. The agent then converts the documents to the SEC-compliant HTML and files it with the SEC on EDGAR.
If you are looking for the 10-K, or any other SEC filing, it appear first on EDGAR on the SEC website - www.sec.gov. OTCMarkets will pick it up only after it is available on EDGAR, and the delay could be significant.