State of the restatements.

• Position: Table with statistics, 1998-2003 - Brief Article

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State of the Restatements While the number of financial restatements has been rising since 1998, 2003 saw a slight decline. However, of the 323 restatements in 2003, the number of restated audited annual financial statements rose to a record high of 206, or 63 percent of last year's total...