Never stated they would have 2 years or required this soon after merger. Show me a merger that showed an audited financial of the INCOMING MERGER company that was a year BEFORE the merger was taken over. Incoming mergers get he shells up-to-date which usually show nothing on the books. THEIR Financials are shown only from that point on!!! You want 2 years of audited financials then you're gonna have to wait another year... Is that simple. Funny how the bar keeps moving and YOUR requirements keep changing.