Employer missed Annual Additions deadline for Profit Sharing

I have a scenario where the employer declared the 2019 discretionary profit sharing contribution before the tax filing deadline for 2019, signed and filed the 5500 with the contribution on it, and provided the participant statements showing the contribution.   Due to a change in bookkeepers, the check never got issued and is still outstanding today.  I believe the plan is owed the contribution and it should still be paid, but deductible in 2020.  

Are there thoughts on if the missed contribution can/should be paid to the plan since the participants were notified and it was declared?   The current CPA is going to amend to remove it from the 2019 tax return and believes is CANNOT be made to the plan now and that the 2019 5500 and participant statements should be amended as well.  

The accountant is technically correct. However it wouldn't surprise me if the IRS would approve a retroactive amendment of some sort which applies the deduction to 2019. Through EPCRS, of course.