Why would they file an 8K unless they like paying

Why would they file an 8K unless they like paying for expensive Security Audit that have zero impact on a “sub penny” stock offering? I am guessing when they decide to file an 8K it is because they have uplifted the company. They have already reported financials and shown nominal revenues so that will have to suffice until it makes sense to attract investment bankers not micro-penny volatility flippers.