This is Liberty's first audit since joining the TSX, so I am sure they are having to jump through a lot more hoops than in previous year ends. A larger company has an easier time of releasing audited year-end statements in 45-60 days as they have the in-house accounting resources to be able to prepare a nice package for the auditors (and the big invoice from the accounting firm to warrant their immediate attention when the financials are ready for auditing).
Liberty also has had a new CFO join in the past few months, and I am sure he is working a lot of late nights right now...
4 weeks until financials; I am looking forward to seeing them. I am looking forward to seeing Q1 financials even more.