Are these meant to be rhetorical? You decide when you&#x27;re going to stop calling it a startup. They are venture-backed and founded within the past decade. I&#x27;m going to call them a startup.<p>As for question number two, I&#x27;ll let you count how many publicly-traded companies aren&#x27;t profitable that have been around for decades.<p>I didn&#x27;t register an opinion on whether SoundCloud should or shouldn&#x27;t be profitable, I merely said what GAAS[0] requires an auditor to do.<p>[0] <a href="http:&#x2F;&#x2F;pcaobus.org&#x2F;Standards&#x2F;Auditing&#x2F;Pages&#x2F;AU341.aspx" rel="nofollow">http:&#x2F;&#x2F;pcaobus.org&#x2F;Standards&#x2F;Auditing&#x2F;Pages&#x2F;AU341.aspx</a>