In case you haven't figured out yet, I'm an instigator. I like to provoke peeps into debate and great conversation. A lot of good info can come of it. It's all good.
Good point. Timely filing means filing before the deadline. The deadline changes when an extension is requested.
And for the record, nobody should assume that the fault is necessarily with the company in needing an extension. It could just as easily be that the company got its reports and numbers to the auditor on time, but the auditing firm could not complete its work on time.