With the activity they have had, this would be an audit nightmare.
First time audits are difficult as is but add in all of the weird ownership changes, agreements with terms that have not been disclosed, the divestiture of 66 Oilfield operations and assets, the whole previous JV agreement with Five Star and you have a whole mess of things that will be extremely difficult to audit and sign off on.
Based on what has been disclosed and what has remain hidden from shareholders, i doubt they really want an audit that would force all of that info to become public. Audited financials for instance will force disclosure of the divestiture, what the terms were, what specifically was divested and to whom.