What your accountant has been giving you is most likely compiled financial statements which offer no assurance to the bank as to their correctness or completeness. All that compiled statements require are that he take the numbers you give him and put them in financial statement format. No work other than that is required. Most likely your accountant does things like bank reconciliations to make sure bank balances agree to the numbers you gave him. An audit vouches for every significant number reporting on the financial statements which provides significantly more assurance to the bank and the CPA is taking responsibility for those numbers. Audits are very costly and take a long time due to the amount of work that is involved.

If the bank will not accept the financial statements that you have been given by your accountant, ask them if they would accept reviewed financial statements. A review offers less assurance and must be performed by an independent CPA but costs less and takes less time. The difference between a review and an audit is that the financial statements are subjected to less testing. The CPA uses analytical procedures and inquiries of the owners and management to vouch the numbers. Maybe the bank would accept that instead.

Hope it works out for you.