This is a discussion which we have had on here before.
Most of us here believe that the team may list any and all team members when they submit their roster prior to the ten minute mark no matter who is physically present.
There was an IAABO interpretation which said that if a kid was late then his name could not be submitted at that time. This would force the team to add him when he arrived, and if that is after the 10 minute mark necessitate a technical foul.
As I said above most of us don't believe that is the proper interpretation.
Of course any submission or change after the 10 minute mark is a team technical foul unless it is for one of the listed exceptions.
Old threads:
Submitting the roster before the game (original discussion)
A few more questions... (see posts #13 and #14)