Originally Posted by Unregistered

Which big 4?

It depends on who is causing the delay, whether the resources are stretched, whether your team is competent and whether your manager reviews on time.

Your manager should intervene before the deadline by monitoring the progress and not wait until the last minute when there's a late filing.

As a senior, you should inform your manager of the deadlines.

Anyway, it is a team effort, so your manager should also share the responsibility.