I dont know, but, its probably taken every ounce of energy and resources to cover this time period, and, with new auditors I think they are maybe going back to the beginning of time to confirm everything to date, sounds ridiculous but they need to put their name / approval on it and so it ends up being a huge additional cost and time sink for the company, let alone setting them back many months in growth and putting risk on solvency. Definitely a learning experience.
Honestly, I think some of them might tell you that they are better off as a private company not to have to deal with all of this overhead.