You are surprised by a "going concern" statement for a company that has seen only losses to date? That's very standard practice actually and I'd be surprised if it were not in there. Given that the auditors cannot judge (and must not judge) the chances of success of future PIPEs or fundraising, a "going concern" should exist for any company with small cash reserves and a history of losses.
And how, pray tell, it is a "stretch" to say that the auditors fully signed off on the financial statements in the 10K? Did they not audit them? Did they find any omissions or errors, or fraud?
And finally, please can your clarify your assertion that "the CEO is in the habit of issuing false statements to the SEC and to shareholders"? TIA