Would respectfully disagree. Having gone thru the process, see GRLF, it does not require audited financials, MM's may be aware of it via public info, but the attorney handles all communications with Finra. The attorney will contact the TA for info requested by Finra, but the only job of the TA is to provide information and once approved, accept the new cusip and issue the new certs. BTW, my name and symbol change took 2-3 weeks.