Even if the only thing that has happened is Barton is no longer their CPA (either by them leaving or Mark firing them)….how hard is it to file an 8K about that? They don’t need to wait until they have found a new one.
In fact it may help him in the future provide some formal/filed explanation of the delay.
More likely though is that no change has actually occurred and Mark simply has not funded them to do the 10K…and he will simply drag the excuses out.