The arguments posed on this issue are wrong. It's like saying if a CFO was caught stealing and canned before a filing date, the fins would never get filed with the SEC.
Again, a company cannot compel a CFO to sign off on fins nor is a CFO obligated to stay with a company so fins get issued. Not taking about what's right or wrong in a professional sense.
Bottom line: any signing officer can leave or be replace before a filing. Might be bad optically but doesn't mean it can't happen because it has happened. A replacement steps in to move the issues forward.