By the email you shared it obvious that this CEO is at the mercy of the Auditors. We all know that is nonsense. That means that the CEO is unable to fulfill his responsibilities to stockholders, vendors, banks, JV partners, etc.
The 10K is essential for the ongoing operations. It is proof that the Company is competent in handling all matters of work, including contracts and its financial responsibilities.
So by putting the blame and or/responsibility for the audit to be placed on someone else is not only laughable it is inexcusable.
We don't know why a simple audit was so late. Secondly, he does not seem to understand the importance of the 10K. Maybe he thinks he is above the law and not accountable to the Shareholders of NEWC.