Am not too concerned per the nt-10: "The Registrant anticipates that it will file its Form 10-K within the grace period provided by Exchange Act Rule 12b-25."
They have been amending quarterly reports recently.
In terms of accounting and auditing, KIWA is cooperating with Friedman LLP in New York since 2017. They are one of the most reputable companies for accounting and auditing. And they are very accurate according to my experience. Sometimes, they need a bit longer, but then result is without any doubt.