I just figured out why the auditor makes a prediction and then it doesn't happen. It has to go from the auditor to the lawyer. The lawyer looks over the language and if not appropriate sends it back to the auditor for re-wording. IMO it would make it easier for the lawyer to reword the form 10/audit and send it back to the auditor for approval rather than the other way around. And of course there is Mark in there somewhere where the auditor or lawyer might ask Mark for clarification and if Mark takes weeks or months to get back to either the auditor or the lawyer that could explain how things get held up.
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