Hello, I have a hypothetical question regarding audit opinion delay. Say the CPA firm does not have time to finish the audit on time for a nonprofit institution, due to ...a number of reasons like other audits, team shortages etc. What are the best courses of action that the client can take to make the CPA firm finish the audit? Is report them to the authorities an option? Withholding payments? or others. All constructive input will be greatly appreciated.