You miss the point, DECN cannot provide audited financials because of the malfeasance by BOZO KIETH BERMAN, the CEO of DECN
Furthermore, Bozo berman should have, as required by the SEC, filed an 8K stating that could not provide audited financials and that no auditor would take the job. If that information was provided it would have been very unlikely DECN would have traded up to 60 cents.
Bozo Berman wanted to be audited, that is why he wanted to merge with 2 sub penny companies that were audited. An end around the SEC that was illegal if Bozo Berman stayed on as CEO.
By not being audited Bozo Berman hurts shareholders as his financing options are limited and the stock price reflects the value of a CEO who is a scumbag to shareholders.