You make it sound like it is the auditors fault. Companies use independant auditors. If you hire them in a timely fashion and give them the information in a timely manner they complete their audit on time. Think we should be asking HRCT why they can't get their info together rather than telling disappointed shareholders to go take a hike. Yet posters wonder why the share price is down and blame MMs or find other mysterious conspiricies (guess it is the auditors who shorted the stock this time). What a laugh.