lol! It hardly ever the auditors fault that the filing is late. If the company would get the requested "PBC's" to the auditors on time and correct (yes correct.. seems to be hard for most companies) the process would be much easier. Better yet if there was no arguing over adjustments the process would be faster. You cant blame the auditor everytime, sure the company may blame the auditors, but should you really believe that? Come on.....