I have had the same question about the financials being audited for some time now.  I guess we will find out when the financials are filed whether or not they were.  I do know to uplist the financials will have to be audited.  It would make sense for these financials to be audited since MD mentioned, during the CC, the process for uplisting would be initiated once tax season is over (which we are nearing, unless of course they received an extension).