Full year accounts are audited by an accounting firm, who issue...

Full year accounts are audited by an accounting firm, who issue an audit opinion on those accounts.

Half year accounts are reviewed (a slightly lower testing threshold), and a review opinion is issued by the accounting firm on those.

The company has to complete their accounts to the full satisfaction of the accounting firm before they will issue their review opinion. Once that review opinion is issued, then the accounts can be lodged with ASIC.

The fact that they are still working towards them means that there is still a lot of work to do on the raft of likely accounting issues discussed in other threads (and likely restatement of prior period balances and accounts) before the new accounting firm is happy to put their signature to a review opinion.