The audit fieldwork and testing has already been completed. They're just working on the wording and formatting of the reports. They've already paid for the 2015 audit hours so I don't think that's the case.
These audit partners have about 20 other clients they're also working on. There's an audit partner here that's been in the office until 10pm that past two nights. It just appears our audit partner over at RBSM doesn't care to work that late.
This just all takes time... it will be issued eventually.
The fact that he has not put out news this week is a good sign imo because he thinks the audit/uplist is very close. Then he will release the news.