My impression was that the Harbinger recommendation was an industry standard recommendation, not an SEC requirement. In that sense, 3 years audited fins would be to ensure solid foundation of performance and increased probability in being able to meet SEC regs. Many companies who uplist experience significant challenges in regularly meeting SEC regs and suffer for years from the stock and business instability this causes.
It will take a slight increase in Q4 revs, say 7-8 million vs 6 in earlier Qs and news of corrected SEC application to make POTN start flying IMO. I also expect a larger increase in Q1 2019 to drive it to dollar range with uplist application.