请教小白兔，皮匠等各位：financial statement 必须是audited的吗？

今天收到I140据信。我的case: PERM EB2 NSC I140. 公司的financial statement没有被audited.只有被reviewed. deny原因：ability to pay. 我们可以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.[
我们的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.

看来我的case是律师没有付audited financial statement也没有要Schedule L去算net
current assets. 此外，也没有解释为什么2006年的表缺失。虽然我们公司有足够的
net income但是not-audited就不算数。

律师付了表格去证明他们没有做错什么：

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

我们的financial statement是reviewed.

不知为什么我们的reviewed statement居然不算数？

我们是半导体公司，一个设备都上百万。个人感觉net current asset会更有利。不知
律师为什么不考虑这些。

感觉律师不是很尽心。RFE的时候，USCIS就明确指出材料没有audit. 律师仍然把只有
reviewed的材料寄出。和 I140 file的材料没有太大改变。而且没有告诉我们。我们一直以为寄出的是audit后的材料。

想问问有类似经历的，到底review过的statement行不行。谢谢。