I work for one of the big four accounting firms and Ill tell you guys that deadlines are rarely met in the audit world and December is the worst. You can blame it on the firm but it could happen with any of them. Keep in mind that accountants are not shareholders and dont care about expediting or how much someone wants something done. To the accountants, AMFE is just another client and they have many. Audited accounting is a regulatory thing and there is no push in the accounting world for those deadlines. Accountants can be worse than lawyers with delays, and they are very overpaid and will be enjoying their holidays as much as anyone. Id bet on early January.