What do you expect him to tell you? The same thing he has ALREADY told us?
Any comment, other than " its complete", is not going to help.
You cannot force an auditor. They are responsible to the SEC, not the company.
Almost all uplisting audits take this long. The issue here is that he underestimated the time it would take and built up expectations, which were then let down... He has never been through this before. Its hard to know. Most CEOs never do this more than once.