I recently read a case on the SEC site where as part of the final civil court judgement the company had agreed to provide audited financial statements. The SEC can't force a company to audit their financials, but they can make a strong suggestion, there will be no out of court agreements without them. Also the case had the CEO banned from the market.
The prior Grey I escaped from filed an S1 based on audited financials 11 months after suspension. At last report the SEC was still boiling the CEO in hot oil.
The point... audited financials for a company under investigation for fraud seems to be part of the process of cooperating with the SEC. The statistics just don't show these companies coming back, even if they produce audited financials.