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There is a "material concern" about the ability of the business to continue as a going concern due to the season ticket trust fund that the Union of Fans is setting up.
The club had previously announced it needs £8m to continue as a going concern throughout 2015.
It will continue as a going concern and will be recapitalized so that it has a capital ratio of 9 percent.
As a result the auditor expressed "substantial doubt" about the company's ability to continue as a going concern.
In that filing, the company noted that there was a "substantial doubt" that it could continue as a going concern.
It is expected to continue as a private concern that could distribute and market the animation films.
"Absent economic support from GMAC, substantial doubt exists regarding ResCap's ability to continue as a going concern," GMAC said.
The circumstances raise "substantial doubt about our ability to continue as a going concern," Xerox said in the filing.
"These matters, among others, raise substantial doubt about the company's ability to continue as a going concern," Midway said.
"[This circumstance] represents material uncertainty that casts significant doubt upon the company's ability to continue as a going concern".
(Britain's Financial Reporting Council has suggested a fourth alternative, that would express "serious doubt" about the ability of the company to continue as a going concern.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com