You are not late - daughter is 3 and refuses to use the potty although she does in daycare where there is peer support and little toilet but even there they thought she was ready to start using underwear a few months ago but she is back in full time pull-ups (based on the quantity they are using.) I've had a potty insert since before two and a little elmo potty since 2.5. She's a stubborn as hell and I'm not going to physically force her on the potty (which would be the only way to get her there.) Instead I'm waiting until she's "ready." at least some child development specialists think that's advisable.
https://visiblechild.com/2015/09/20/toilet-training-in-one-simple-step/
Also some kids will start withholding if you force them too much and then you have problems with consitipation which can lead to problems with accidents.
People on DCUM are advocates for early potty training and pretty dismissive of those who "train" late just so you are aware of the bias.