Carnegie Development Inc. (CDJM)

[Milesblue42]

Why didn't Escue finish the 2009-2011 SEC-10K-first?

Escue Energy Inc gave this information to the Government about Gary F Kimmons Promised but not submitted 2009-2011 Securities Exchange Commission Audited 10K filings...
http://www.otcmarkets.com/edgar/GetFilingHtml?FilingID=11055219 Page F-7

Financial Statements for the past three years, 2009, 2010 and 2011

For these three past years, the management prepared the financial statements. Engaged the independent audit firm for audit. Though the audit was almost done, it remains unfinished since this company virtually stopped all the developmental projects and ran into cash flow issues. However, this company is now making necessary arrangements for completing the audit for these three past years.

Why didn't Escue Energy Inc simply finish the 2009-2011 SEC 10K already?

Or was filing for the S-1 first a time buying distraction? Or was Escue Energy Inc possibly advised by Gary F Kimmons to release his UNFINISHED 2009-2011 SEC 10K after he tries to sell all of his remaining shares?