You'll notice that the signature of the Chartered Accountant, Auditor on both reports for both companies is exactly the same and is followed by the subtext "Montreal, Quebec"
If you look on the OTC both companies share the same Auditor/Accountant:
The signature on both reports does not look like the signature of Franco La Posta but I'm sure it is somebody that works for that firm.
Interesting that at the bottom of the Laposta & Associates website is a link to itsallbull.net which is a subsidiary of IAB Media Holdings Inc which of course belongs to Jean-Francois Amyot who in my opinion is the main person behind SPPH.