Understand your support:
But
1. Technically, per SEC refs, a company needs to be current to file a Form 15. But it is rarely enforced;
2. This is a distinct possibility the Company filed the Form 15 in response to repeated warning letters from the SEC regarding delinquent financials. This could still be suspended and revoked. Several pinkies have filed Form 10’s to escape the delinquency letters, only to be suspended and revoked.
3. In order to do a 2 year audit, the equity/stock needs to reconciled back to origination. Meaning it is futile to think they can do a year audit, if their books are such, precious audits could not be performed.