At the risk of bring the building down on my head and with all due respect, I believe some may be missing the point regarding audited financials at this stage. I believe the importance of the audit to many has nothing to do with up-listing, but in the restoration of credibility. Regardless of what side you lean towards, I think it is evident that credibility is the primary element missing at this point in time. It is the reason why bashers are thriving with such success and even many longs, while still supportive of SB have lost certain confidences as is evident in postings.
Business as usual is not working. Yes, I believe bashers have some culpability for the decline in the PPS, however, they are opportunist, and they are being fed opportunity with regularity. We need to be smarter than our counter parts and credibility needs to be restored and upheld. An audit, while not necessary except for up-listing, is needed if for no other reason, than it was promised and to go towards the restoration of credibility. If not completed, it will always be an unkempt promise.