Root Cause: In May of 2020 SEA unexpectedly experienced the loss of its Chief Financial Officer during the mist of a global shut down. SEA was unable to close out the fiscal year in a timely manner due to the challenges of identifying and hiring qualified staff after this loss. This began a domino effect of late audits. SEA hired an accountant who we were confident would be able to keep us on track however, he resigned in early 2024 delaying our ability to complete our audit.