It takes months to go through a financial audit. A previous (private) company I worked for had auditors in the office every day for 6 months to get financials before selling the company. And that was pre-pandemic. It takes time (Sorry, a little behind on posts today)
To be fair, tax deadlines were extended and today is the final day. Due to corona there could be a delay in accounting deliverables because they will focus on tax more. Most small firms do tax and financial accounting services together. Unless they use a firm with dedicated teams, it’s possible the accountants weren’t able to finish 2 years of financials in half a year.