late profit sharing contribution deposits

[eilano]

We have a client who has deposited the profit sharing contributions after the filing deadline of the corporate return (including extensions) for the past 3 years. CPA is reluctant to file amended corporate returns. It does not seem clear if a 5330 is necessary for the late deposits since the deposits are not required. If a 5330 is required, what type of tax/penalty would this be classified as? Do we amend the last 3 valuations to show the actual deposits made and let the CPA worry about his audit liability? Any help is appreciated.