I was a senior auditor in a significant AU firm & then the...

I was a senior auditor in a significant AU firm & then the AUNZPNG CFO of an overseas listed entity. Delays of this nature should not happen in well run & well administered organisations. Everyone knows lodgement dates from a long way out. Someone not being around to sign something is BS. Therefore there will be an issue of a good ( very hopefully) or bad nature precluding sign off by the directors or auditors- or something of material uncertainty that needs clarification or has just arisen. Their hope is next few days will provide clarity for dir / auditor sign off. My significant experience is that client / auditor disagreement doesn’t endure until the date of signature is required.