"There will never be a singular reason for the length of the audit."
CORRECT!!! It's two-fold (or a double-banger).
First, Rogerutta doesn't want to have to show the losses and debt he's larded on AMFE/FUNN.
Second, as long as AMFE/FUNN is nott current, the Rule 144 exemption to registration is nott available to toxic debt CONverters, so if they can't CONvert to free-trading shares they can DUMP immediately, it keeps them from CONverting.
Double-banger.