So you are saying WARD lied in the official filing with the SEC then.
'The compilation, dissemination and review of the information required to be presented in the Form 10-K for the period ending July 31, 2021 could not be completed and filed without undue hardship and expense to the registrant.'
Not surprising, as WARD lies about almost everything. Why not lie to the SEC too.
And I'm shure that a last-minute we-only-have-15-days audit will be much cheaper than one that was done on time. CPAs and lawyers always give discounts for last-minute urgent rush job work. LOL!