請教小白兔，皮匠等各位：financial statement 必須是audited的嗎？

今天收到I140據信。我的case: PERM EB2 NSC I140. 公司的financial statement沒有被audited.隻有被reviewed. deny原因：ability to pay. 我們可以appeal or Motion, Form I-290B

denial letter列表：
NET INCOME Net current assets
2004/2005 -477，090 No Schedule L
2005/2006 707,448 No Schedule L
2006/2007 No form I120 No Schedule L

"The amount for 2005 indicate the petitioner had the ability to pay singly
from net income.However, even though the petitioner received the extension
to file their taxes for 2006, the extention would have been ceased at least
by September 2007 and yet no documents were submitted for the rest of 2006.[
我們的RFE filed on 11/27/07]"

"In addition, the petitioner's reliance on the unaudited financial
statements is misplaced. The regulation at 8 CFR $ 204.5(g)(2) makes clear
that where a petitioner relies on financial statements to demonstrate its
ability to pay the proffered wage, those financial statements must be
audited..." -〉 denied.

看來我的case是律師沒有付audited financial statement也沒有要Schedule L去算net
current assets. 此外，也沒有解釋為什麽2006年的表缺失。雖然我們公司有足夠的
net income但是not-audited就不算數。

律師付了表格去證明他們沒有做錯什麽：

8 CFR204.5(g)(2)
Depending on corporate structure, acceptable evidence can include:

privatedly held corporations - audited or reviewed financial statements from
an independent accounting firm

我們的financial statement是reviewed.

不知為什麽我們的reviewed statement居然不算數？

我們是半導體公司，一個設備都上百萬。個人感覺net current asset會更有利。不知
律師為什麽不考慮這些。

感覺律師不是很盡心。RFE的時候，USCIS就明確指出材料沒有audit. 律師仍然把隻有
reviewed的材料寄出。和 I140 file的材料沒有太大改變。而且沒有告訴我們。我們一直以為寄出的是audit後的材料。

想問問有類似經曆的，到底review過的statement行不行。謝謝。