I might be mistaken, but I believe any audited fins and no particular sp threshold or number of shareholders qualifies for the OTCBB. While the Nas requires audited fins for at least 1yr, a sp of of at least $4 and a certain # of shareholders, I forget how many, is required.
I think I've got it about right. But if not, I'd imagine bnfkdb4 could set you straight on that.
Lou