Borgers or a similar pump and dump auditor must be doing the Audit.
Why don't you answer the question of how you know when the Audit will be completed - from your previous posts - it is more pumping.
If the audit is to file a Form 10 - then there needs to be an audit for the last two years. But the SEC/FINRA can ask for additional years to be audited.
Park hasn't filed a 15c so there could be a real problem.