Audited financials would have been nice, but for Pinksheets unaudited are all that is required. They are usually done by the company, not an accounting firm, s for what that is worth. It appears Val is a one man show and the others on the "Board" are website dressing.
Dr. Peterson had the entire board present at the meeting with Corrigan, though under cloak of a fly-on-the-wall invisibility shield he has been tinkering with.