The auditor doesn't file the 10-K. The Company does. The auditor simply audits the financial statements which were prepared by the Company and/or their accountants. Once the auditors approve the final version of the financials, they send them back to the Company for incorporation and use in the 10-K which is prepared by management and/or their consultants. Once the 10-K is finished, the management signs it and sends it to the EDGAR filing agent for filing with the SEC.
Blaming the auditor for the delay is not accurate. The fault lies with management.
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