HLF is a lot bigger company than SKX. Also, CPAs are really risk averse when people are threatening them from right and left. Ackman's threats and and gobbilty#$%$ were _calculated_ to slow the audit down (...so why not thank him rather than blame HLF???). CPAs like to cross their 'T's and dot their 'i's (....I know....I are one).
It was completed earlier because Sketchers has what are called "customers". They didn't have to modify the dictionary, or re-define GAAP terminology to accommodate their bushiness "plan". Sketchers was already "double-plus-good".