A long term care insurer says its new independent certified public accountant has not yet completed its audit of the company’s financial results for the period ended Dec. 31, 2005.

Penn Treaty American Corp., Allentown, Pa., says it will hold a conference call for investors 2 p.m. July 6 even though the audit is still in progress.

“The company has completed its financial results and does not anticipate any material change from its previous announcements related to its earnings for this period,” Penn Treaty says. “The company expects the audit process to be completed shortly.”

Penn Treaty notes that the audit has not been delayed as a result of fraud, management misrepresentation or restatement of past results.