I don't recall seeing the results of the prior CPA audit...a Chicago firm I believe. IMO if those results were reported, then this audit only has to go back to that CPA'S reported period. I looked up the website for the current auditors. They appear to be a relatively small group from Southern Florida without any apparent expertise in the Financial Industry....I wonder why they were selected? Also, IF Spooz is selling stock to finance current operations, why pay CPA costs that lead to a exchange upgrade now...that expense seems deferable....maybe better things are right around the corner for us.