Financial Restatement Database

GAO-06-1053R: Published: Aug 31, 2006. Publicly Released: Sep 18, 2006.

Additional Materials:


Orice M. Williams
(202) 512-5837


Office of Public Affairs
(202) 512-4800

On July 24, 2006, we issued a report to Congress entitled, Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. That report included a listing of 1,390 financial restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002, and September 30, 2005. As part of that work, Congress asked that we provide a limited update of that database for the period October 1, 2005, through June 30, 2006.

This updated database, along with the database included in our July 2006 report, can be viewed at This correspondence provides information about restatement announcements since October 2005. We encourage researchers and the public to consider our objective, scope, and methodology and engage in their own analyses of the data contained in our restatements database.

Oct 1, 2015

Sep 16, 2015

Sep 15, 2015

Sep 14, 2015

Sep 9, 2015

Sep 4, 2015

Aug 3, 2015

Jul 30, 2015

Jul 16, 2015

Looking for more? Browse all our products here