patchman: The 10k was originally due
August 31st IIRC, so technically it is only three months late (and counting). If the new accounting firm finds any problem with prior 10Ks, they will need to re-state with amended 10K filing. Then changes will need to be made to the pending 10K to accomodate changes in re-stated 10Ks. Of course, if some here are to be believed, the SEC will be helping them ...