RE:RE:RE:RE:Arrogance or ignoranceAccounts would be available business as usual and likely the books were provided to Crowe Howrath folks on time to audit and certify.
Given that issue is important and NHC management would want Q3 closed ASAP I am of opnion it is issue with auditor who probably have some irresponsible person/s assigned to this new account and escalation are required to governing body to pin these guys on urgency. Daily status on progress is needed from Crowe Howrath as at end of day NHC is public listed company and what worse bear case than unaudited results with assigned auditors partying and not giving due attention required.
Management should have forseen this situation in October and stayed on top with full control on status & commitments of folks engaged.
Risk to investors is minimum from auditors assuming the previous auditor was equally certified. Risk lies more on OSC side as they could invoke cease trade order due to prolonged delay in meeting OSC guidelines.