I was thinking about your question on the audit of

I was thinking about your question on the audit of the financials for 2015. It did say they had to be audited.

Here is the link in case anyone wants to read through it. I wonder though, if the transition report will need to be from Sept 1 to Dec 31 instead of just the one month. In that case I would wonder why they bothered completing the Sept to Nov quarterly report when it has to be submitted again. Seems like a waste of time.

https://www.law.cornell.edu/cfr/text/17/240.15d-10

Quote:

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Every issuer that changes its fiscal closing date shall file a report covering the resulting transition period between the closing date of its most recent fiscal year and the opening date of its new fiscal year; Provided, however, that an issuer shall file an annual report for any fiscal year that ended before the date on which the issuer determined to change its fiscal year end. In no event shall the transition report cover a period of 12 or more months.

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