Record number of restatements in 2004.

• Position: SURVEY SAYS - Brief Article

Amended filings for financial restatements of public companies rose to a record 414 in 2004, up 28 percent from the previous year, according to Huron Consulting Group's 2004 Annual Review of Financial Reporting Matters.

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Additionally, the number of filings involving restated annual audited financial statements rose to a record high of 253 last year, or 61 percent of total...