thanks jmc - fair enough. i guess it naturally follows that to be still engaged in the 2010 implies that they would get to the 2011Q1 when they can.
still, with BFAR, there was a firing of auditors and the hiring of the new firm, so i can cut the company/auditors some slack, with HSYT, i can only say that the auditors are getting their hands around the recent acquisitions, but its getting to be hard to keep rationalizing the delay.