We have a 401(k) plan that begin the 2013 plan year with 226 participants. The plan terminated during 2013 and the plan sponsor has disolved the business. The plan assets were distributed in late November 2013. The plan sponsor does not want to have the independent auditor performed, bascially doesn't want to pay for it. Anyone know of any consequences of filing the final form 5500 without an accountant's opinion?