It is up to the auditors to audit the financial statements which require the gathering and review of what ever documentation that the auditors deem necessary to opine on the financials.
A typical year end audit for a small public company takes 60 days and that is when you have normal operations. When you are trying to audit statements from years ago when documenation may be scare it can get difficult to perform the procedures necessary for the auditors to sign off.
Actually if you look at the 8k from a year ago, June 12 2016 to be exact, Tilton said exactly the same thing about the SEC financial documents. Here we are a year later and Nada,zilch and zippo.
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