there is no way any auditor is going to take $100,000 worth of No Bid Stock
And the SEC is surely going to have a Big problem with an auditor having a vested interest in pumping the share price of SIML. That's the kind of stuff they are paid to ferret out.
An independent auditor being paid with shares from the audited company? I don't think that follows the compliance & integrity rules. Conflicts of interests are unacceptable in external auditing.
If any auditing company accepts shares as payment, you can throw away their report in the garbage bin.