I have a feeling that this is due to two reasons for the late filing
1) new accounting by JGBO to have it in line with NasDaq standards, which I believe JGBO has not been reporting at that standard in the past. Last 10Q was closer, but still mistakes and confusion.
2) the "new accounting firm" might want to go over the statement even though they are not completely audited financial statements at this point.
As for the delay, it might be as short as a few days.