Cyrcadia is absolutely NOT part of LLBO audit.
Cyrcadia is not "attached" to LLBO. LLBO *used* to own Cyrcadia restricted common stock. They might still own that stock, but it's doubtful, since Acropolis is turning their custodianships into SHELLS, and shells don't have significant assets.
Even if LLBO still owns that stock, think of it this way: if I own a Holding Company that holds 30% of Microsoft stock, an audit of my holding Company does not include an audit of Microsoft.
Speaking of audits.... Acropolis is going to have to do another audit of KATX and file a 10-Q for Q3 2021 in about three weeks..... Unless they file a Form 15 and try to sneak back into OTCIQ. Interesting.
Meanwhile... no merger for KAST.