The sequence
An issuer seeking a public quotation needs, in order: books that conform to U.S. GAAP, an audit under PCAOB standards, a reconciled record of every share outstanding, and either an SEC registration (often on Form 10) or a current information package. Only then can a broker-dealer file Form 211 with FINRA under Rule 15c2-11 to publish a quote.
Books built for audit
Private-company ledgers often lack revenue recognition policies, account reconciliations, and supporting workpapers. HSK controllers rebuild the chart of accounts, document policies, reconcile every balance sheet account, and prepare the workpapers an independent PCAOB-registered auditor expects.
Share records
Shell-company history, reverse mergers, and informal issuances leave cap tables that do not match the transfer agent's records. HSK reconciles board consents, issuance records, and transfer agent ledgers, identifies gaps, and prepares ratification resolutions where needed.
The filing package
With audited statements and a clean share record, HSK prepares the Form 10 or disclosure package, coordinates with counsel and the sponsoring market maker on the Form 211, and responds to FINRA comments until the quote is cleared.
This briefing is general information, not legal advice. Requirements vary by state and by the facts of each organization.