I believe it because its more believable than they aren't going through an audit process. But, that does not matter as much to me now as the court case. ICOA said the release of the CE is dependent on the conclusion of the court case.
So the audit should be done in the next couple of months, but the court case could drag on a while if parties are granted continuances, etc. Hopefully it goes quickly, but there is no telling how long. Be nice to see both concluded first quarter next year.