I agree-though I've seen very few pinks w audited financials. Sunny, iggy discoverd via part d xvi that you do need at least 2 years plus last quarter financials -(this is what I've seen in every example I've looked at) plus I've been listing the requirements for uplisting to OTCBB since that was CWRN's announced plans-which is different than merely upgrading to "current" class on pinks.

Plus the devils in the details (which those who have seen all the volumes in law library know) they say and I've been flushing out the details in my posts to give people the most complete info possible resulting from literally reading thousands of pennystock financials/10q's etc including re those which were upgrading or uplisting from a ce-and in every case I witnessed it took a min of 1 year for these co's w tiny office staffs to supply 2 years plus 1 qtr financials and other requirements-another example of uplisting by a co w a much larger office staff than cwrn is ubrg-and yet it took them well over a year.