I emailed CPA Patrick Rodgers who supposedly works

I did not go forward with the engagement. I resigned from the engagement before I started due to health issues, so, I am confused as to why you are contacted me about the audit. Another point, there was no professional financial statements prepared in accordance with GAAP that could have been audited at that time The financial statements I saw initially would have required a lot of work before they could be audited. At any rate, I have not been involved with this company in months, since I resigned.

Thank you.

Patrick Rodgers