Agreed, I think people that are focused on two years of audited financials are confused between FINRA and the SEC requirement to become SEC reporting again. That's been talked about a lot around here, but nothing has happened yet.
FINRA wants the missing 2008 to 2013 filings.
You seem to be quite uninformed. That is more than 2 years. I hope that makes sense to you.
The missing financials from 2008-2013 are trickier. However, as the company went dormant, it seems like it is more of an accounting issue than anything else. Hire a good accounting team and they can identify the missing numbers and make everything square.
Here are the numbers from the last financials from 2007 and the first financials from 2013...