The reason why not, and the reason they weren't released before, is the fraud.
Whatever they were intending to file before, if there even was anything, won't work now, They will need to start over. The financials will need to be squeaky clean, true correct and complete, as the SEC auditors are going to look at them very closely now. I believe squeaky clean, true correct and complete financials are not possible because there has been fraud committed. They would incriminate the lot of them.
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