The lawyer does not have to sign off on the financials or the Disclosure statement.
The truth is: when a company files an extension, they often cite a BS reason, and OTC markets (or in the case of a NT-10K, the SEC) doesn't bother to check. In other words -- the excuse "changes to OTC reporting" is BS but nobody cares.
Happens all the time.
Now let's all practice saying "Ummmmm China Was In Lockdown."