lMy take and it could be wrong. What I read the OTC site is that only the most current quarter need to have additional information. I had a small business and ran into a similar situation you can't claim to have accountant on financial statement. When the account was not retained previously. Pink only requires 2 year of financials and a attorney letter. Going forward we will need annually audit to satisfy to staying current. I am sure we will be at a higher level exchange this year and require audits every quarter