Page 1 GAO-06-1053R Financial Restatement Database

United States Government Accountability Office

Washington, D.C. 20548

A

On March 5, 2007, this 

correspondence was reissued 

to amend selected company 

shares outstanding. Please 

select this link to GAO-06-678 

for more information.

August 31, 2006 

The Honorable Paul S. Sarbanes

Ranking Minority Member

Committee on Banking, Housing, and Urban Affairs

United States Senate

Subject: Financial Restatement Database

Dear Senator Sarbanes:

On July 24, 2006, we issued a report to you entitled, Financial 

Restatements: Update of Public Company Trends, Market Impacts, and 

Regulatory Enforcement Activities.

1

 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, 2005.2

 As part of that work, you 

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 

http://www.gao.gov/cgi-bin/getrpt?GAO-06-1079SP. This correspondence 

provides information about restatement announcements since October 

2005. We encourage researchers and the public to consider our objective, 

scope, and methodology (enc. I) and engage in their own analyses of the 

data contained in our restatements database (enc. II).

Enclosure II provides the name of each company associated with a 

restatement announcement, the company’s stock (or ticker) symbol, the 

primary listing market for the stock at the time of the announcement, and 

the date of the announcement. This correspondence does not include any 

type of economic analysis of the effect of financial restatement 

announcements on companies’ stock prices. Moreover, unlike the database 

1

See GAO, Financial Restatements: Update of Public Company Trends, Market Impacts, 

and Regulatory Enforcement Activities, GAO-06-678 (Washington, D.C.: July 24, 2006). 

2

For reporting purposes, a restatement occurs when a company, either voluntarily or 

prompted by auditors or regulators, revises public financial information that was previously 

reported. Financial reporting fraud generally is defined as an instance in which a company 

intentionally misstates its financial statements or intentionally misapplies an accounting 

pronouncement. Accounting errors generally are unintentional mistakes in a transaction or 

application of an accounting principle that results in the financial statements not being fairly 

presented in conformity with generally accepted accounting principles. 
Page 2 GAO-06-1053R Financial Restatement Database

for 1,390 restatement announcements identified in our July 2006 report 

(enc. III), which includes the reasons for the restatement and the 

restatement prompter, the database for the October 2005 to June 2006 

listing does not.

To identify restatement announcements, we used Lexis-Nexis, an online 

information service, to systematically search for restatement 

announcements using variations of “restate” and other relevant words. We 

then identified and collected information on 396 restatements announced 

by 360 public companies—310 of which were listed companies on the New 

York Stock Exchange (NYSE), Nasdaq, and American Stock Exchange 

(Amex)—from October 1, 2005, to June 30, 2006, that involved corrections 

of previously reported financial results.3

 Our database generally excludes 

announcements involving stock splits, changes in accounting principles, 

and other announced restatements that were not made to correct errors in 

the application of accounting principles. 

As agreed with your office, we plan no further distribution of this 

correspondence until 30 days from its issuance unless you publicly release 

its contents sooner. At that time, we will send copies of this 

correspondence to the Chairman of the Senate Committee on Banking, 

Housing, and Urban Affairs; the Chairman and Ranking Minority Member of 

the Senate Subcommittee on Securities and Investment, Senate Committee 

on Banking, Housing, and Urban Affairs; the Chairman and Ranking 

Minority Member, Senate Committee on Homeland Security and 

Governmental Affairs; the Chairman and Ranking Minority Member of the 

House Committee on Government Reform; the Chairman and Ranking 

Minority Member, House Committee on Financial Services; and other 

interested congressional committees. We are also sending copies to the 

Chairman of the Securities and Exchange Commission and the Chairman of 

the Public Company Accounting Oversight Board. We will make copies 

available to others upon request. The report will be available at no charge 

on our Web site at http://www.gao.gov. 

3

The number of announcements exceeds the number of public companies because some 

companies announced restatements more than once.
Page 3 GAO-06-1053R Financial Restatement Database

If you have any questions concerning this correspondence, please contact 

me at (202) 512-5837 or williamso@gao.gov. Contact points for our Office 

of Congressional Relations and Public Affairs may be found on the last 

page of this correspondence. Other key contributors to this 

correspondence include Dan Blair (Assistant Director); Martha Chow; 

M’Baye Diagne; Amanda Elkin; Lawrance Evans, Jr.; John Fisher; Joe 

Hunter; Jeffrey Miller; John Saylor; and Richard Vagnoni. 

Sincerely yours,

Orice M. Williams

Director, Financial Markets and 

Community Investment

Enclosures
Page 4 GAO-06-1053R Financial Restatement Database

Enclosure I

To determine the number of financial restatement announcements since 

October 1, 2005, we employed substantially the same methodology used in 

our prior reports, in which we analyzed the period from January 1, 1997, 

through June 30, 2002, and July 1, 2002, through September 30, 2005.1

 We 

identified restatements of previously reported financial results announced 

from October 1, 2005, through June 30, 2006, using the Lexis-Nexis online 

information service to search for press releases and other media coverage 

on restatements. When developing our search methodology for identifying 

restatements for our prior reports, we reviewed the approaches used in 

several academic and nonacademic research papers.2

 Our search 

methodology was constructed to maximize the number of potentially 

relevant articles for our consideration (and minimize the potentially 

irrelevant ones) given the focus of our research. Using the Lexis-Nexis 

“Power Search” command and the “US Newspapers and Wires” database, 

we performed keyword searches using variations of “restate” as well as the 

terms “adjust,” “amend,” and “revise”—all within 50 words of “financial 

statement” or “earning.” 

As was the case in our prior reports, no comprehensive, authoritative 

database of financial restatement announcements exists that is, to our 

knowledge, publicly available. While several researchers have constructed 

and maintained their own financial restatement databases, these lists are 

generally proprietary and are not publicly available. Moreover, these 

researchers may have a different focus from ours, and may use different 

methods and criteria for constructing their databases, as well as different 

sample periods, making it difficult to directly compare the database of 

restatements that we constructed with the databases that others have 

compiled. Our database, which includes 396 restatement announcements, 

should be viewed as a sample of restatements by publicly traded 

companies identified using our particular search methodology. We 

reviewed the Securities and Exchange Commission’s (SEC) Electronic 

Data Gathering, Analysis, and Retrieval system filings, and companies’ Web 

sites to verify the accuracy of restatement announcement data. 

1

GAO, Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, 

and Remaining Challenges, GAO-03-138 (Washington, D.C.: Oct. 4, 2002); and GAO-06-678.

2

In addition to sources cited in our 2002 report, we also relied on Huron Consulting Group, 

“2004 Annual Review of Financial Reporting Matters,” (2005); Glass, Lewis & Co., LLC, 

“Restatements–Traversing Shaky Ground,” (2005); and Glass, Lewis & Co., LLC, “Getting It 

Wrong the First Time,” (2006). 
Enclosure I

Page 5 GAO-06-1053R Financial Restatement Database

Although there are many reasons for restatements, most restatements 

involve more routine reporting issues (such as a merger or stock split) and 

are not symptomatic of financial reporting fraud and/or accounting errors. 

Consistent with our prior reports, we generally specified financial 

reporting fraud and accounting errors—previously referred to as 

accounting irregularities in the 2002 report—to include so-called 

“aggressive” accounting practices, intentional and unintentional misuse of 

facts applied to financial statements, oversight or misinterpretation of 

accounting rules, and fraud. Given the general change in attitude toward 

what issues may warrant restatements in the post Sarbanes-Oxley Act 

environment, we also included restatements that involved computational 

errors. Also, we included in our database each restatement that met our 

criteria, regardless of its impact (positive or negative) on the restating 

company’s financials. 

We excluded restatement announcements that resulted from normal 

corporate activity or simple presentation issues—unless we determined 

that there was some irregularity involved. For example, we excluded 

financial statement restatements resulting from mergers and acquisitions, 

discontinued operations, stock splits, issuance of stock dividends, 

currency-related issues (for example, converting from Japanese yen to U.S. 

dollars), changes in business segment definitions, changes due to transfers 

of management, changes made for presentation purposes, general 

accounting changes under generally accepted accounting principles 

(GAAP), and litigation settlements. As a general rule, we also excluded 

restatements resulting from accounting policy changes.3

 We excluded these 

financial statement restatements because they did not necessarily reveal 

previously undisclosed, economically meaningful data to market 

participants.

3

For example, we included restatement announcements that stemmed from the issuance of 

SEC’s clarification about accounting for leases. This clarification came in the form of a 

February 5, 2005, letter from SEC’s Chief Accountant to the American Institute of Certified 

Public Accountants clarifying SEC staff’s interpretation of certain operating-lease-related 

accounting issues, and their application, under GAAP.
Page 6 GAO-06-1053R Financial Restatement Database

Enclosure II: Listing of Financial 

Restatement Announcements,

October 1, 2005, through June 30, 2006

Company Name Ticker Market Date

Navigant International, Inc. FLYR OTC 10/7/2005

YP Corporation YPNT OTC 10/7/2005

Dana Corporation DCN NYSE 10/10/2005

Refco Inc. RFX NYSE 10/10/2005

JetBlue Airways Corporation JBLU Nasdaq 10/12/2005

Interpool, Inc. IPX NYSE 10/14/2005

BKF Capital Group, Inc. BKF NYSE 10/17/2005

Kinross Gold Corporation KGC NYSE 10/17/2005

NMS Communications Corporation NMSS Nasdaq 10/17/2005

Petroleum Development Corporation PETD Nasdaq 10/17/2005

Computer Associates International, Inc. CA NYSE 10/19/2005

NYFIX, Inc NYFXE Nasdaq 10/19/2005

The South Financial Group, Inc. TSFG Nasdaq 10/19/2005

Heritage Property Investment Trust, Inc. HTG NYSE 10/20/2005

Kinross Gold Corporation KGC NYSE 10/20/2005

TransAlta Corporation TAC NYSE 10/20/2005

Visteon Corporation VC NYSE 10/21/2005

Willis Lease Finance Corporation WLFC Nasdaq 10/24/2005

Kilroy Realty Corporation KRC NYSE 10/25/2005

MEMC Electronic Materials, Inc. WFR NYSE 10/26/2005

Savient Pharmaceuticals, Inc. SVNTE Nasdaq 10/26/2005

American Italian Pasta Company PLB NYSE 10/27/2005

Mobility Electronics, Inc. MOBE Nasdaq 10/27/2005

Motive, Inc. MOTV Nasdaq 10/27/2005

Nanometrics Incorporated NANO Nasdaq 10/27/2005

The Reynolds and Reynolds Company REY NYSE 10/27/2005

CGI Holding Corporation THK Amex 10/28/2005

Commerce Energy Group, Inc. EGR Amex 10/28/2005

ECC Capital Corporation ECR NYSE 10/28/2005

Infinium Labs, Inc. IFLB OTC 10/28/2005

Metal Management, Inc. MTLM Nasdaq 10/28/2005

AXM Pharma, Inc. AXJ Amex 10/31/2005

Carmike Cinemas, Inc. CKEC Nasdaq 11/2/2005

Interlink Electronics, Inc. LINK Nasdaq 11/2/2005

The Shaw Group Inc. SGR NYSE 11/2/2005
Page 7 GAO-06-1053R Financial Restatement Database

Tri-S Security Corporation TRIS Nasdaq 11/2/2005

Valley Financial Corporation VYFC OTC 11/2/2005

Alliance Gaming Corporation AGI NYSE 11/3/2005

SFBC International, Inc. SFCC Nasdaq 11/3/2005

Converium Holding AG CHR NYSE 11/4/2005

Irwin Financial Corporation IFC NYSE 11/4/2005

Navigant International, Inc. FLYR OTC 11/4/2005

BUCA, Inc. BUCA Nasdaq 11/7/2005

Novelis Inc. NVL NYSE 11/7/2005

Advanced Marketing Services, Inc. MKTS OTC 11/8/2005

Cumulus Media Inc. CMLS Nasdaq 11/8/2005

First Business Financial Services, Inc. FBIZ Nasdaq 11/8/2005

International Paper Company IP NYSE 11/8/2005

MBIA, Inc. MBI NYSE 11/8/2005

Stone Energy Corporation SGY NYSE 11/8/2005

The Empire District Electric Company EDE NYSE 11/8/2005

WebSideStory, Inc. WSSI Nasdaq 11/8/2005

American International Group, Inc. AIG NYSE 11/9/2005

Eastman Kodak Company EK NYSE 11/9/2005

EasyLink Services Corporation EASYE Nasdaq 11/9/2005

General Motors Corporation GM NYSE 11/9/2005

Greatbatch, Inc. GB NYSE 11/9/2005

Heritage Bankshares Inc. HBKS OTC 11/9/2005

Middlesex Water Company MSEX Nasdaq 11/9/2005

Terremark Worldwide, Inc. TWW Amex 11/9/2005

Evergreen Solar Inc. ESLR Nasdaq 11/10/2005

Gravity Co. Ltd. GRVY Nasdaq 11/10/2005

Great Wolf Resorts, Inc. WOLF Nasdaq 11/10/2005

GTSI Corporation GTSI Nasdaq 11/10/2005

Hartville Group, Inc. HTVL OTC 11/10/2005

PriceSmart, Inc. PSMT Nasdaq 11/10/2005

Provident Bankshares Corporation PBKS Nasdaq 11/10/2005

RTI International Metals, Inc. RTI NYSE 11/10/2005

Telephone & Data Systems, Inc. TDS Amex 11/10/2005

The Allied Defense Group, Inc. ADG Amex 11/10/2005

U.S. Cellular Corporation USM Amex 11/10/2005

WorldGate Communications, Inc. WGAT Nasdaq 11/11/2005

(Continued From Previous Page)

Company Name Ticker Market Date
Page 8 GAO-06-1053R Financial Restatement Database

Amen Properties, Inc. AMEN Nasdaq 11/14/2005

Bexil Corporation BXL Amex 11/14/2005

Brocade Communications Systems Inc. BRCD Nasdaq 11/14/2005

Neurologix, Inc. NRGX OTC 11/14/2005

Norsat International Inc. NSATF OTC 11/14/2005

Robbins & Myers Inc. RBN NYSE 11/14/2005

Sykes Enterprises, Inc. SYKE Nasdaq 11/14/2005

American Community Properties Trust APO Amex 11/15/2005

Ergo Science Corporation ERGO OTC 11/15/2005

GSI Commerce Inc. GSIC Nasdaq 11/15/2005

MAIR Holdings, Inc. MAIR Nasdaq 11/15/2005

Prestige Brands Holdings, Inc. PBH NYSE 11/15/2005

San Holdings Inc. SANZ OTC 11/15/2005

TASER International, Inc. TASR Nasdaq 11/15/2005

Ciphergen Biosystems Inc. CIPH Nasdaq 11/16/2005

Hillenbrand Industries, Inc. HB NYSE 11/16/2005

Raytech Corporation RAY NYSE 11/16/2005

Pride International Inc. PDE NYSE 11/17/2005

Pulaski Financial Corporation PULB Nasdaq 11/17/2005

Ameritrade Holding Corporation AMTD Nasdaq 11/18/2005

Creative Vistas, Inc. CVAS OTC 11/18/2005

eLinear, Inc. ELU Amex 11/18/2005

Ligand Pharmaceuticals Inc. LGND OTC 11/18/2005

The Andersons, Inc. ANDE Nasdaq 11/18/2005

Johnson Controls, Inc. JCI NYSE 11/21/2005

Langer, Inc. GAIT Nasdaq 11/21/2005

Nevada Chemicals, Inc. NCEM Nasdaq 11/21/2005

Poore Brothers, Inc. SNAK Nasdaq 11/21/2005

Western Gas Resources, Inc. WGR NYSE 11/21/2005

CGI Holding Corporation THK Amex 11/22/2005

LSB Industries, Inc. LXU Amex 11/22/2005

Lakes Entertainment, Inc. LACO OTC 11/23/2005

Offshore Logistics, Inc. OLG NYSE 11/23/2005

Industrial Enterprises of America, Inc. ILNP OTC 11/25/2005

Portal Software, Inc. PRSF OTC 11/28/2005

NUR Macroprinters Ltd. NURM OTC 11/30/2005

Kellwood Company KWD NYSE 12/1/2005

(Continued From Previous Page)

Company Name Ticker Market Date
Page 9 GAO-06-1053R Financial Restatement Database

Material Sciences Corporation MSC NYSE 12/5/2005

Nestor, Inc. NEST Nasdaq 12/5/2005

World Air Holdings, Inc. WLDAE Nasdaq 12/5/2005

Chordiant Software, Inc. CHRD Nasdaq 12/6/2005

Taleo Corporation TLEO Nasdaq 12/6/2005

Learning Tree International, Inc. LTRE Nasdaq 12/7/2005

Esterline Corporation ESL NYSE 12/8/2005

Centennial Communications Corporation CYCL Nasdaq 12/12/2005

CIT Group Inc. CIT NYSE 12/13/2005

First BanCorp FBP NYSE 12/13/2005

United Microelectronics Corporation UMC NYSE 12/13/2005

Hillenbrand Industries, Inc. HB NYSE 12/14/2005

Tier Technologies, Inc. TIER Nasdaq 12/14/2005

Andrew Corporation ANDW Nasdaq 12/15/2005

Centerpoint Energy Inc. CNP NYSE 12/16/2005

Ault Inc. AULT Nasdaq 12/19/2005

Bluegreen Corporation BXG NYSE 12/19/2005

Rica Foods, Inc. RCF Amex 12/21/2005

Strategic Diagnostics, Inc. SDIX Nasdaq 12/21/2005

Accelrys, Inc. ACCL Nasdaq 12/22/2005

Bausch & Lomb Inc. BOL NYSE 12/22/2005

ENER1, Inc. ENEI OTC 12/22/2005

Patterson-UTI Energy, Inc. PTEN Nasdaq 12/22/2005

Key Technology, Inc. KTEC Nasdaq 12/28/2005

Document Sciences Corporation DOCX Nasdaq 12/29/2005

Compass Bancshares, Inc. CBSS Nasdaq 1/3/2006

21st Century Technologies Inc. TFCY OTC 1/5/2006

MCI, Inc. MCIP Nasdaq 1/5/2006

The Colonial BancGroup, Inc. CNB NYSE 1/5/2006

Monolithic Power Systems, Inc. MPWR Nasdaq 1/6/2006

The Mills Corporation MLS NYSE 1/6/2006

Savient Pharmaceuticals, Inc. SVNT Nasdaq 1/11/2006

Piedmont Natural Gas Company, Inc. PNY NYSE 1/17/2006

CEL-SCI Corporation CVM Amex 1/18/2006

Flow International Corporation FLOW Nasdaq 1/18/2006

Stewart Enterprises, Inc. STEI Nasdaq 1/18/2006

Tenet Healthcare Corporation THC NYSE 1/19/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 10 GAO-06-1053R Financial Restatement Database

Great Southern Bancorp, Inc. GSBC Nasdaq 1/23/2006

InterVideo, Inc. IVII Nasdaq 1/24/2006

Lightbridge, Inc. LTBG Nasdaq 1/25/2006

United Rentals, Inc. URI NYSE 1/26/2006

The Oilgear Company OLGR Nasdaq 1/27/2006

Tyson Foods, Inc. TSN NYSE 1/30/2006

Forrester Research, Inc. FORR Nasdaq 1/31/2006

Michael Baker Corporation BKR Amex 1/31/2006

Old National Bancorp ONB NYSE 1/31/2006

Tollgrade Communications, Inc. TLGD Nasdaq 2/1/2006

TRC Companies, Inc. TRR NYSE 2/2/2006

Titan Global Holdings, Inc. TTGL OTC 2/6/2006

Manhattan Associates, Inc. MANH Nasdaq 2/7/2006

Medical Nutrition USA, Inc. MDNU OTC 2/7/2006

TEPPCO Partners, L.P. TPP NYSE 2/7/2006

SafeNet, Inc. SFNT Nasdaq 2/8/2006

GenCorp, Inc. GY NYSE 2/9/2006

Odyssey Re Holdings Corporation ORH NYSE 2/9/2006

ProQuest Company PQE NYSE 2/9/2006

Wavecom S.A. WVCM Nasdaq 2/9/2006

CSP Inc. CSPIE Nasdaq 2/10/2006

Particle Drilling Technologies, Inc. PDRT Nasdaq 2/10/2006

Crown Castle International Corporation CCI NYSE 2/13/2006

DTS, Inc. DTSI Nasdaq 2/13/2006

LandAmerica Financial Group, Inc. LFG NYSE 2/13/2006

Motive, Inc. MOTV Nasdaq 2/13/2006

YRC Worldwide Inc. YRCW Nasdaq 2/13/2006

ACCO Brands Corporation ABD NYSE 2/14/2006

Collegiate Pacific Inc. BOO Amex 2/14/2006

Inter-Tel, Inc. INTL Nasdaq 2/14/2006

Markland Technologies, Inc. MRKLE OTC 2/14/2006

Arena Resources, Inc. ARD Amex 2/16/2006

CNA Financial Corporation CNA NYSE 2/16/2006

FinancialContent, Inc. FCON OTC 2/16/2006

Greatbatch, Inc. GB NYSE 2/16/2006

Loews Corporation LTR NYSE 2/16/2006

Nova Measuring Instruments, Ltd. NVMI Nasdaq 2/16/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 11 GAO-06-1053R Financial Restatement Database

Pan American Silver Corporation PAAS Nasdaq 2/16/2006

Frozen Food Express Industries, Inc. FFEX Nasdaq 2/17/2006

National Oilwell Varco, Inc. NOV NYSE 2/17/2006

Sport-Haley, Inc. SPOR Nasdaq 2/21/2006

Tekelec TKLC Nasdaq 2/21/2006

Bank of America Corporation BAC NYSE 2/22/2006

Tenet Healthcare Corporation THC NYSE 2/22/2006

Gerber Scientific, Inc. GRB NYSE 2/23/2006

H&R Block Inc. HRB NYSE 2/23/2006

Hooper Holmes, Inc. HH Amex 2/23/2006

Pomeroy IT Solutions, Inc. PMRYE Nasdaq 2/23/2006

Guardian Technologies International, Inc. GDTI OTC 2/24/2006

Beverly Hills Bancorp Inc. BHBC Nasdaq 2/27/2006

ValueClick, Inc. VCLK Nasdaq 2/27/2006

AutoNation, Inc. AN NYSE 2/28/2006

Overstock.com, Inc. OSTK Nasdaq 2/28/2006

Shenandoah Telecommunications Company SHEN Nasdaq 2/28/2006

MultiCell Technologies, Inc. MCET OTC 3/1/2006

Coeur D'Alene Mines Corporation CDE NYSE 3/2/2006

Harvard Bioscience, Inc. HBIO Nasdaq 3/2/2006

Tenet Healthcare Corporation THC NYSE 3/2/2006

Terayon Communication Systems, Inc. TERNE Nasdaq 3/2/2006

ENER1, Inc. ENEI OTC 3/3/2006

SITEL Corporation SWW NYSE 3/3/2006

Bennett Environmental Inc. BEL Amex 3/6/2006

Kroger Company KR NYSE 3/6/2006

Leap Wireless International, Inc. LEAP Nasdaq 3/6/2006

Rogers Corporation ROG NYSE 3/6/2006

Tripos, Inc. TRPS Nasdaq 3/6/2006

Diebold Inc. DBD NYSE 3/7/2006

Evans & Sutherland Computer Corporation ESCC Nasdaq 3/7/2006

Magellan Health Services Inc. MGLN Nasdaq 3/7/2006

MBT Financial Corporation MBTF Nasdaq 3/7/2006

National R.V. Holdings, Inc. NVH NYSE 3/7/2006

Santander BanCorp SBP NYSE 3/7/2006

CNA Financial Corporation CNA NYSE 3/8/2006

Global Power Equipment Group Inc. GEG NYSE 3/8/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 12 GAO-06-1053R Financial Restatement Database

Loews Corporation LTR NYSE 3/8/2006

Meadow Valley Corporation MVCO Nasdaq 3/8/2006

Medical CV, Inc. MDCV OTC 3/8/2006

The Brink's Co. BCO NYSE 3/8/2006

Allion Healthcare, Inc. ALLI Nasdaq 3/9/2006

Blockbuster Inc. BBI NYSE 3/9/2006

BUCA, Inc. BUCA Nasdaq 3/9/2006

Carrizo Oil & Gas, Inc. CRZO Nasdaq 3/9/2006

Radiologix, Inc. RGX Amex 3/9/2006

Merchants & Manufacturers Bancorporation, Inc. MMBI OTC 3/10/2006

Municpal Mortgage & Equity, LLC MMA NYSE 3/10/2006

Nortel Networks Corporation NT NYSE 3/10/2006

Oakley, Inc. OO NYSE 3/10/2006

USA Mobility, Inc. USMO Nasdaq 3/10/2006

CKX, Inc. CKXE Nasdaq 3/13/2006

Federal National Mortgage Association FNM NYSE 3/13/2006

Pepco Holdings, Inc. POM NYSE 3/13/2006

SafeNet, Inc. SFNT Nasdaq 3/13/2006

Central Vermont Public Service Corporation CV NYSE 3/14/2006

Comverse Technology, Inc. CMVT Nasdaq 3/14/2006

Crown Media Holdings, Inc. CRWN Nasdaq 3/14/2006

Dynegy Inc. DYN NYSE 3/14/2006

Parallel Petroleum Corporation PLLL Nasdaq 3/14/2006

Wireless Facilities, Inc. WFII Nasdaq 3/14/2006

America Service Group Inc. ASGRE Nasdaq 3/15/2006

First Advantage Corporation FADV Nasdaq 3/15/2006

K&F Industries Holdings, Inc. KFI NYSE 3/15/2006

PainCare Holdings, Inc. PRZ Amex 3/15/2006

SeraCare Life Sciences, Inc. SRLSE Nasdaq 3/15/2006

StoneMor Partners L.P. STON Nasdaq 3/15/2006

W Holding Company, Inc. WHI NYSE 3/15/2006

Wynn Resorts, Ltd. WYNN Nasdaq 3/15/2006

Abraxas Petroleum Corporation ABP Amex 3/16/2006

Affirmative Insurance Holdings, Inc. AFFM Nasdaq 3/16/2006

Bowne & Co., Inc. BNE NYSE 3/16/2006

CSP Inc. CSPIE Nasdaq 3/16/2006

General Motors Corporation GM NYSE 3/16/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 13 GAO-06-1053R Financial Restatement Database

GTSI Corporation GTSI Nasdaq 3/16/2006

Image Innovations Holdings Inc. IMGV OTC 3/16/2006

Input/Output, Inc. IO NYSE 3/16/2006

Saxon Capital, Inc. SAX NYSE 3/16/2006

Westmoreland Coal Company WLB Amex 3/16/2006

Bausch & Lomb Inc. BOL NYSE 3/17/2006

Curis, Inc. CRIS Nasdaq 3/17/2006

Epicor Software Corporation EPIC Nasdaq 3/17/2006

Kansas City Southern KSU NYSE 3/17/2006

Mattson Technology, Inc. MTSN Nasdaq 3/17/2006

Merge Technologies Inc. MRGE Nasdaq 3/17/2006

Ryerson Inc. RYI NYSE 3/17/2006

Advanced Marketing Services, Inc. MKTS OTC 3/20/2006

ADVENTRX Pharmaceuticals, Inc. ANX Amex 3/20/2006

Beverly Hills Bancorp Inc. BHBC Nasdaq 3/21/2006

NEC Corporation NIPNY Nasdaq 3/22/2006

Progressive Gaming International Corporation PGIC Nasdaq 3/22/2006

Super Vision International, Inc. SUPVA Nasdaq 3/22/2006

The Interpublic Group of Companies, Inc. IPG NYSE 3/22/2006

WPCS International Inc. WPCS Nasdaq 3/22/2006

Redhook Ale Brewery, Inc. HOOK Nasdaq 3/23/2006

Core-Mark Holding Company, Inc. CORE Nasdaq 3/24/2006

Sea Containers Ltd. SCRA, SCRB NYSE 3/24/2006

Calgon Carbon Corporation CCC NYSE 3/27/2006

CSK Auto Corporation CAO NYSE 3/27/2006

Retalix Ltd. RTLX Nasdaq 3/27/2006

BIO-key International, Inc. BKYI OTC 3/28/2006

Hometown Auto Retailers, Inc. HCAR OTC 3/28/2006

Orbimage Holdings Inc. ORBM OTC 3/28/2006

ZIM Corporation ZIMCF OTC 3/28/2006

Golden Star Resources Ltd. GSS Amex 3/29/2006

Zygo Corporation ZIGO Nasdaq 3/29/2006

Ableauctions.com Inc. AAC Amex 3/30/2006

Interlink Electronics, Inc. LINKE Nasdaq 3/30/2006

Kaiser Aluminum Corporation KLUCQ OTC 3/30/2006

Secured Digital Applications, Inc. SDGL OTC 3/30/2006

Tier Technologies, Inc. TIERE Nasdaq 3/30/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 14 GAO-06-1053R Financial Restatement Database

Wintrust Financial Corporation WTFC Nasdaq 3/30/2006

Astea International Inc. ATEA Nasdaq 3/31/2006

China Expert Technology, Inc. CXTI OTC 3/31/2006

DataLogic International, Inc. DLGI OTC 3/31/2006

DHB Industries, Inc. DHB Amex 3/31/2006

Genitope Corporation GTOP Nasdaq 3/31/2006

Global Axcess Corporation GAXC OTC 3/31/2006

GMH Communities Trust GCT NYSE 3/31/2006

HealthTronics, Inc. HTRN Nasdaq 3/31/2006

Law Enforcement Associates Corporation AID Amex 3/31/2006

NovaMed, Inc. NOVA Nasdaq 3/31/2006

Oriental Financial Group Inc. OFG NYSE 3/31/2006

Petroleum Development Corporation PETD Nasdaq 3/31/2006

United Rentals, Inc. URI NYSE 3/31/2006

Wilshire Enterprises, Inc. WOC Amex 3/31/2006

WorldGate Communications, Inc. WGAT Nasdaq 3/31/2006

AES Corporation AES NYSE 4/3/2006

Carrizo Oil & Gas, Inc. CRZO Nasdaq 4/3/2006

Fieldstone Investment Corporation FICC Nasdaq 4/3/2006

Hemispherx Biopharma, Inc. HEB Amex 4/3/2006

Integrated Healthcare Holdings, Inc. IHCH OTC 4/3/2006

Linn Energy, LLC LINE Nasdaq 4/3/2006

Motive, Inc. MOTV Nasdaq 4/3/2006

Shells Seafood Restaurants, Inc. SHLL OTC 4/3/2006

Tag-It Pacific, Inc. TAG Amex 4/3/2006

Richardson Electronics, Ltd. RELL Nasdaq 4/4/2006

Franklin Credit Management Corporation FCMC Nasdaq 4/5/2006

Zapata Corporation ZAP NYSE 4/5/2006

Pier 1 Imports, Inc. PIR NYSE 4/6/2006

SIFCO Industries, Inc. SIF Amex 4/6/2006

Navistar International Corporation NAV NYSE 4/7/2006

Orchid Cellmark Inc. ORCH Nasdaq 4/7/2006

Mattson Technology, Inc. MTSN Nasdaq 4/10/2006

Whole Living, Inc. WHLV OTC 4/10/2006

Pixelplus Co., Ltd. PXPL Nasdaq 4/11/2006

Yak Communications Inc. YAKC Nasdaq 4/11/2006

Butler International, Inc. BUTL Nasdaq 4/13/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 15 GAO-06-1053R Financial Restatement Database

Carmike Cinemas, Inc. CKEC Nasdaq 4/17/2006

Cray Inc. CRAY Nasdaq 4/17/2006

Ulticom, Inc. ULCM Nasdaq 4/17/2006

Corning Inc. GLW NYSE 4/25/2006

Vitesse Semiconductor Corporation VTSS Nasdaq 4/26/2006

Carreker Corporation CANI Nasdaq 4/27/2006

Genesis HealthCare Corporation GHCI Nasdaq 4/27/2006

Siliconware Precision Industries Co., Ltd. SPIL Nasdaq 4/27/2006

Avistar Communications Corporation AVSR Nasdaq 4/28/2006

Dynegy Inc. DYN NYSE 4/28/2006

Borland Software Corporation BORL Nasdaq 5/2/2006

GlobalSCAPE, Inc. GSCP OTC 5/2/2006

Connetics Corporation CNCT Nasdaq 5/3/2006

Sunterra Corp. SNRR Nasdaq 5/3/2006

Host America Corporation CAFE OTC 5/4/2006

Whole Living, Inc. WHLV OTC 5/4/2006

Heartland Financial USA, Inc. HTLF Nasdaq 5/5/2006

Power Integrations, Inc. POWI Nasdaq 5/5/2006

NASB Financial, Inc. NASB Nasdaq 5/8/2006

The Sands Regent SNDS Nasdaq 5/8/2006

Emrise Corporation ERI OTC 5/9/2006

Samsonite Corporation SAMC OTC 5/9/2006

Media Sciences International, Inc. GFX Amex 5/10/2006

Brooks Automation, Inc. BRKS Nasdaq 5/11/2006

TASER International, Inc. TASR Nasdaq 5/12/2006

Accentia Biopharmaceuticals, Inc. ABPI Nasdaq 5/15/2006

International Rectifier Corporation IRF NYSE 5/15/2006

SIRVA, Inc. SIR NYSE 5/15/2006

SM&A WINS Nasdaq 5/15/2006

Novelis Inc. NVL NYSE 5/16/2006

California First National Bancorp CFNB Nasdaq 5/16/2006

Tutogen Medical, Inc. TTG Amex 5/16/2006

Cargo Connection Logistics Holding, Inc. CRGOE OTC 5/19/2006

Eternal Technologies Group, Inc. ETLT OTC 5/19/2006

Pressure Biosciences, Inc. PBIO Nasdaq 5/19/2006

Coldwater Creek Inc. CWTR Nasdaq 5/24/2006

UTStarcom, Inc. UTSI Nasdaq 5/24/2006

(Continued From Previous Page)

Company Name Ticker Market Date
Page 16 GAO-06-1053R Financial Restatement Database

Source: GAO.

Carmike Cinemas, Inc. CKEC Nasdaq 5/25/2006

CA, Inc. CA NYSE 5/30/2006

Max Re Capital Ltd. MXRE Nasdaq 5/30/2006

Chicago Bridge & Iron Company N.V. CBI NYSE 5/31/2006

Michael Baker Corporation BKR Amex 6/1/2006

Federated Department Stores Inc. FD NYSE 6/6/2006

Quantum Fuel Systems Technologies Worldwide Inc. QTWW Nasdaq 6/8/2006

American Italian Pasta Company PLB NYSE 6/9/2006

BroadVision, Inc. BVSN OTC 6/9/2006

Infosonics Corporation IFO Amex 6/12/2006

MTS Medication Technologies, Inc. MPP Amex 6/13/2006

BMC Software, Inc. BMC NYSE 6/14/2006

Coinmach Service Corporation DRA, DRY Amex 6/14/2006

Exide Technologies XIDE Nasdaq 6/14/2006

Hancock Fabrics, Inc. HKF NYSE 6/16/2006

United Heritage Corporation UHCP Nasdaq 6/16/2006

ATS Medical, Inc. ATSI Nasdaq 6/19/2006

Continental Materials Corporation CUO Amex 6/19/2006

Delphi Corporation DPHIQ, DPHAQ OTC 6/20/2006

Altera Corporation ALTR Nasdaq 6/21/2006

Bandag, Inc. BDG, BDGA NYSE 6/22/2006

Taro Pharmaceutical Industries Ltd. TARO Nasdaq 6/22/2006

Thermadyne Holdings Corporation THMD OTC 6/23/2006

ePlus Inc. PLUS Nasdaq 6/28/2006

CHC Helicopter Corporation FLI NYSE 6/29/2006

Motorcar Parts of America, Inc. MPAA OTC 6/29/2006

Newpark Resources, Inc. NR NYSE 6/29/2006

Trend Micro Inc. TMIC Nasdaq 6/29/2006

Total

396

(Continued From Previous Page)

Company Name Ticker Market Date
Page 17 GAO-06-1053R Financial Restatement Database

Enclosure III: Listing of Financial 

Restatement Announcements, July 1, 

2002 through September 30, 2005

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3

Abiomed, Inc. ABMD Nasdaq 07/02/02 20,956,587 Company 

and Auditor

Revenue

Reliant 

Resources, Inc.

RRI NYSE 07/05/02 290,036,000 Company Revenue

The Great Atlantic 

& Pacific Tea 

Company, Inc.

GAP NYSE 07/05/02 38,506,565 Company Revenue Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Bowater, Inc. BOW NYSE 07/12/02 57,200,000 Company Revenue

Dynegy Inc. DYN NYSE 07/15/02 369,000,000 Company Cost or Expense

Jennifer 

Convertibles, Inc.

JENN OTC 07/15/02 7,296,140 Company Revenue

Orchestream 

Holdings PLC

OCHS Nasdaq 07/15/02 10,700,000 Unknown Revenue

Range Resources 

Corporation

RRC NYSE 07/15/02 54,029,000 Auditor Restructuring, 

Assets or 

Inventory

Firearms Training 

Systems, Inc.

FATS OTC 07/16/02 70,829,000 Company Revenue

AMERCO UHAL Nasdaq 07/17/02 20,779,543 Auditor Related Party 

Transaction

Pacific Capital 

BanCorporation

SABB Nasdaq 07/17/02 26,087,561 Company Reclassification

Applied Digital 

Solutions, Inc.

ADSX Nasdaq 07/19/02 260,869,000 Auditor Acquisition or 

Merger

Securities 

Related

HPL Technologies, 

Inc.

HPLA Nasdaq 07/19/02 32,853,000 Company Revenue

Alaska Air Group, 

Inc.

ALK NYSE 07/22/02 26,549,161 Auditor Cost or Expense

School Specialty, 

Inc.

SCHS Nasdaq 07/22/02 18,633,000 Company Reclassification

Southern Peru 

Copper 

Corporation

PCU NYSE 07/24/02 80,006,000 Company Restructuring, 

Assets or 

Inventory

Annuity and Life 

Re (Holdings), Ltd.

ANR NYSE 07/25/02 26,973,881 Company 

and Auditor

Securities 

Related

Captaris, Inc. CAPA Nasdaq 07/25/02 31,887,883 Auditor Acquisition or 

Merger

Fresh Brands, Inc. FRSH Nasdaq 07/25/02 5,265,000 Company Cost or Expense

Switchboard Inc. SWBD Nasdaq 07/25/02 18,525,000 Company 

and Auditor

Revenue Cost or 

Expense

Reclassification
Page 18 GAO-06-1053R Financial Restatement Database

Brooks-PRI 

Automation, Inc.

BRKS Nasdaq 07/26/02 20,269,920 Company Revenue

Qwest 

Communications 

International Inc.

Q NYSE 07/28/02 1,676,906,200 Company 

and Auditor

Revenue Cost or 

Expense

Cytec Industries, 

Inc.

CYT NYSE 07/29/02 39,635,519 Company Securities 

Related

Adolph Coors 

Company

RKY NYSE 07/30/02 36,045,000 Unknown Other

MAPICS, Inc. MAPX Nasdaq 07/30/02 18,348,850 Company Revenue

RalCorp Holdings, 

Inc.

RAH NYSE 07/30/02 30,441,000 Unknown Restructuring, 

Assets or 

Inventory

Millennium 

Bankshares 

Corporation

MBVA Nasdaq 07/31/02 3,685,478 Company Other

Pointe Financial 

Corporation

PNTE Nasdaq 07/31/02 2,106,453 Other Other

Bio-Technology 

General 

Corporation

BTGC Nasdaq 08/02/02 40,269,000 Auditor Cost or Expense Securities 

Related

Revenue

Kerr-McGee 

Corporation

KMG NYSE 08/02/02 100,400,000 Unknown Cost or Expense

Frontstep, Inc. FSTP Nasdaq 08/05/02 7,568,000 Company Revenue

MSC Industrial 

Direct Company, 

Inc.

MSM NYSE 08/05/02 71,125,000 Company Restructuring, 

Assets or 

Inventory

Newmont Mining 

Corporation

NEM NYSE 08/06/02 399,468,000 Company Acquisition or 

Merger

Securities 

Related

Aon Corporation AOC NYSE 08/07/02 278,000,000 SEC Other Restructuring, 

Assets or 

Inventory

Middleby 

Corporation

MIDD Nasdaq 08/07/02 9,031,000 Company 

and Auditor

Securities 

Related

C2, Inc. CTOO Nasdaq 08/08/02 5,277,286 Company 

and Auditor

Revenue

Completel Europe 

N.V.

CLTL Nasdaq 08/08/02 157,419,330 SEC Reclassification

DT Industries, Inc. DTII Nasdaq 08/08/02 10,387,274 Company Cost or Expense

Lakes 

Entertainment, 

Inc.

LACO Nasdaq 08/08/02 10,638,000 Company 

and Auditor

Reclassification

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 19 GAO-06-1053R Financial Restatement Database

Penn Traffic 

Company

PNFT Nasdaq 08/08/02 20,383,567 Company Restructuring, 

Assets or 

Inventory

Seabulk 

International, Inc.

SBLK Nasdaq 08/08/02 10,494,000 Unknown Cost or Expense

WorldCom, Inc. WCOM Nasdaq 08/08/02 2,963,000,000 Unknown Revenue

ESG Re Ltd. ESREF Nasdaq 08/09/02 11,857,618 Unknown Other

Cutter & Buck Inc. CBUK Nasdaq 08/12/02 10,563,814 Company Revenue

QuadraMed 

Corporation

QMDC Nasdaq 08/12/02 26,390,000 Company Revenue Restructuring, 

Assets or 

Inventory

Reclassification

The Pantry, Inc. PTRY Nasdaq 08/12/02 18,108,000 Company Restructuring, 

Assets or 

Inventory

USFreightways 

Corporation

USFC Nasdaq 08/12/02 26,798,022 Company 

and Auditor

Reclassification

Humboldt 

BanCorporation

HBEK Nasdaq 08/13/02 10,853,000 Unknown Cost or Expense

Interpublic Group 

of Companies, Inc.

IPG NYSE 08/13/02 381,100,000 Company Cost or Expense

ROHN Industries, 

Inc.

ROHN Nasdaq 08/13/02 41,135,000 Company Restructuring, 

Assets or 

Inventory

Alaska Air Group, 

Inc.

ALK NYSE 08/14/02 26,549,161 Auditor Reclassification

AOL Time Warner 

Inc.

AOL NYSE 08/14/02 4,507,000,000 Media Revenue

Bedford Property 

Investors Inc.

BED NYSE 08/14/02 16,637,353 Auditor Cost or Expense

Capital One 

Financial 

Corporation

COF NYSE 08/14/02 229,151,000 Unknown Securities 

Related

DPL Inc. DPL NYSE 08/14/02 119,100,000 Auditor Restructuring, 

Assets or 

Inventory

Dynex Capital, Inc. DX NYSE 08/14/02 10,873,853 Company Reclassification

Gemstar-TV Guide 

International Inc.

GMST Nasdaq 08/14/02 411,114,000 Company Revenue

Horizon Medical 

Products, Inc.

HMP Amex 08/14/02 15,129,630 Company Securities 

Related

Restructuring, 

Assets or 

Inventory

Household 

International Inc.

HI NYSE 08/14/02 461,200,000 Auditor Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 20 GAO-06-1053R Financial Restatement Database

Huntington 

Preferred Capital, 

Inc.

HPCCP Nasdaq 08/14/02 14,000,000 Company Related Party 

Transaction

Mail-Well, Inc. MWL NYSE 08/14/02 47,658,000 Unknown Restructuring, 

Assets or 

Inventory

Newmont Mining 

Corporation

NEM NYSE 08/14/02 399,468,000 Unknown Reclassification

Nicor, Inc. GAS NYSE 08/14/02 44,500,000 Employee Revenue

PFF 

BanCorporation, 

Inc.

PFB NYSE 08/14/02 13,046,236 Unknown Securities 

Related

Southwestern 

Energy Company

SWN NYSE 08/14/02 25,995,692 Company Securities 

Related

Tech Laboratories, 

Inc.

TCHL OTC 08/14/02 5,389,029 Unknown Securities 

Related

Transaction 

Systems 

Architects, Inc.

TSAI Nasdaq 08/14/02 35,576,000 Company Revenue Restructuring, 

Assets or 

Inventory

U.S. Xpress 

Enterprises, Inc.

XPRSA Nasdaq 08/14/02 14,047,000 Auditor Securities 

Related

Vina Technologies, 

Inc.

VINA Nasdaq 08/14/02 61,539,000 Company Revenue

Neoforma, Inc. NEOF Nasdaq 08/15/02 15,365,000 Company 

and Auditor

Related Party 

Transaction

ResortQuest 

International Inc.

RZT NYSE 08/15/02 19,369,568 Company Restructuring, 

Assets or 

Inventory

MaxWorldwide, 

Inc.

MAXW Nasdaq 08/16/02 25,253,000 Company 

and Auditor

Cost or Expense

MTS Systems 

Corporation

MTSC Nasdaq 08/16/02 21,423,000 Auditor Restructuring, 

Assets or 

Inventory

Other

New World 

Restaurant Group, 

Inc.

NWCI OTC 08/16/02 17,481,394 Auditor Securities 

Related

American National 

Insurance 

Company

ANAT Nasdaq 08/19/02 26,479,832 Company Restructuring, 

Assets or 

Inventory

CTI Industries 

Corporation

CTIB Nasdaq 08/19/02 1,996,734 Unknown Securities 

Related

Rural Cellular 

Corporation

RCCC Nasdaq 08/19/02 11,919,000 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 21 GAO-06-1053R Financial Restatement Database

Visual Networks, 

Inc.

VNWK Nasdaq 08/19/02 32,487,000 Unknown Revenue

Craftmade 

International, Inc.

CRFT Nasdaq 08/20/02 5,962,058 SEC Reclassification

Measurement 

Specialties, Inc.

MSS Amex 08/21/02 11,928,000 Company 

and Auditor

Cost or Expense

TiVo, Inc. TIVO Nasdaq 08/22/02 47,739,712 Company Securities 

Related

Team America Inc. TMOS Nasdaq 08/23/02 8,123,000 Company Securities 

Related

InterTAN, Inc. ITN NYSE 08/27/02 24,670,000 Company Cost or Expense Reclassification

Rexhall Industries, 

Inc.

REXL Nasdaq 08/27/02 3,036,350 Company Restructuring, 

Assets or 

Inventory

Stolt Offshore S.A. SOSA Nasdaq 08/29/02 85,009,632 Unknown Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Edelbrock 

Corporation

EDEL Nasdaq 08/30/02 4,954,333 Unknown Securities 

Related

HomeGold 

Financial, Inc.

HGFN OTC 08/30/02 16,912,594 Company Cost or Expense Reclassification

Stolt-Nielsen S.A. SNSA Nasdaq 08/30/02 68,686,733 Unknown Restructuring, 

Assets or 

Inventory

Edison Schools 

Inc.

EDSN Nasdaq 09/05/02 53,477,000 Company 

and Auditor

Reclassification

Lakes 

Entertainment, 

Inc.

LACOE Nasdaq 09/09/02 10,638,000 Company Reclassification Revenue

First Investors 

Financial Services 

Group, Inc.

FIFS Nasdaq 09/10/02 5,339,800 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Echo Bay Mines 

Ltd.

ECO Amex 09/13/02 499,975,000 Company Securities 

Related

World Wireless 

Communications, 

Inc.

XWC Amex 09/13/02 31,453,516 Company Securities 

Related

Cost or 

Expense

Medi-Hut 

Company, Inc.

MHUT Nasdaq 09/17/02 14,660,784 Company Revenue

Somerset Hills 

BanCorporation

SOMH OTC 09/18/02 1,664,000 Company Revenue

AimGlobal 

Technologies 

Company, Inc.

AGT Amex 09/20/02 14,567,652 Unknown Revenue Restructuring, 

Assets or 

Inventory

Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 22 GAO-06-1053R Financial Restatement Database

ePresence, Inc. EPREE Nasdaq 09/20/02 22,282,000 Company 

and Auditor

Reclassification Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Metropolitan 

Financial 

Corporation

METF Nasdaq 09/20/02 12,379,304 Company Restructuring, 

Assets or 

Inventory

Switchboard Inc. SWBDE Nasdaq 09/20/02 18,525,000 Company 

and Auditor

Reclassification Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Championship 

Auto Racing 

Teams, Inc.

MPH NYSE 09/23/02 14,718,000 Company Cost or Expense Revenue

ePresence, Inc. EPREE Nasdaq 09/25/02 22,282,000 Company 

and Auditor

Revenue Restructuring, 

Assets or 

Inventory

Cantel Medical 

Corporation

CMN NYSE 09/26/02 9,884,000 Unknown Reclassification

D.G. Jewelry Inc. DGJL Nasdaq 09/26/02 7,394,125 Company Revenue Restructuring, 

Assets or 

Inventory

Ladish Company, 

Inc.

LDSH Nasdaq 09/27/02 13,144,887 Auditor Other

Patina Oil & Gas 

Corporation

POG NYSE 09/30/02 28,406,000 Auditor Cost or Expense Securities 

Related

Range Resources 

Corporation

RRC NYSE 09/30/02 54,029,000 Auditor Acquisition or 

Merger

Cost or 

Expense

Securities 

Related

Comerica Inc. CMA NYSE 10/02/02 174,824,000 Other Restructuring, 

Assets or 

Inventory

Other

Datatec Systems, 

Inc.

DATCE Nasdaq 10/02/02 35,750,000 Company 

and Auditor

Cost or Expense Revenue

Sears, Roebuck & 

Company

S NYSE 10/02/02 322,500,000 SEC Other

Staten Island 

BanCorporation, 

Inc.

SIB NYSE 10/09/02 57,581,028 Company Securities 

Related

Accenture Ltd. ACN NYSE 10/10/02 1,026,971,327 Company Related Party 

Transaction

Cutter & Buck Inc. CBUK Nasdaq 10/10/02 10,548,785 Company Other

Commercial 

Metals Company

CMC NYSE 10/15/02 27,904,366 Company Other

Liberate 

Technologies

LBRT Nasdaq 10/15/02 106,144,000 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 23 GAO-06-1053R Financial Restatement Database

Atlas Air 

Worldwide 

Holdings, Inc.

CGO NYSE 10/16/02 38,219,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Other

QuadraMed 

Corporation

QMDC

E

Nasdaq 10/16/02 26,390,000 Company Revenue Cost or 

Expense

Restructuring, 

Assets or 

Inventory

Tengtu 

International 

Corporation

TNTU OTC 10/16/02 52,565,665 Company Revenue

Symbol 

Technologies, Inc.

SBL NYSE 10/17/02 229,287,000 SEC Revenue

Exelon 

Corporation

EXC NYSE 10/18/02 324,000,000 Company Securities 

Related

Restructuring, 

Assets or 

Inventory

ClickSoftware 

Technologies Ltd.

CKSW Nasdaq 10/21/02 25,105,598 Company Revenue

Global Crossing GBLXQ OTC 10/21/02 886,471,473 Employee Revenue

AOL Time Warner 

Inc.

AOL NYSE 10/23/02 4,507,000,000 Company Revenue

Hanover 

Compressor 

Company

HC NYSE 10/23/02 79,288,000 Company Revenue

Newmont Mining 

Corporation

NEM NYSE 10/23/02 399,468,000 Company 

and Auditor

Reclassification

Bristol-Myers 

Squibb Company

BMY NYSE 10/24/02 1,946,000,000 Company 

and Auditor

Revenue Cost or 

Expense

Acquisition or 

Merger

Neoforma, Inc. NEOF Nasdaq 10/24/02 16,442,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Securities 

Related

PC Connection, 

Inc.

PCCC Nasdaq 10/24/02 24,552,000 Company Revenue

Tyco International 

Ltd.

TYC NYSE 10/24/02 1,986,700,000 Company 

and Auditor

Revenue

Zila, Inc. ZILA Nasdaq 10/24/02 44,592,932 SEC Cost or Expense Revenue

Vail Resorts, Inc. MTN NYSE 10/25/02 35,154,054 Company 

and Auditor

Cost or Expense Restructuring, 

Assets or 

Inventory

Reclassification

MTS Systems 

Corporation

MTSCE Nasdaq 10/28/02 21,391,000 Auditor Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Revenue

Lumenis, Ltd. LUME Nasdaq 10/29/02 36,756,000 Company Securities 

Related

UbiquiTel Inc. UPCS Nasdaq 10/29/02 81,116,000 Unknown Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 24 GAO-06-1053R Financial Restatement Database

Transocean Inc. RIG NYSE 10/30/02 328,800,000 Unknown Securities 

Related

Gemstar-TV Guide 

International Inc.

GMSTE Nasdaq 10/31/02 411,114,000 Company Revenue Other

Ladish Company, 

Inc.

LDSH Nasdaq 11/01/02 13,144,887 Company Cost or Expense

Point.360 PTSX Nasdaq 11/01/02 9,244,311 Unknown Restructuring, 

Assets or 

Inventory

Securities 

Related

Other

Protection One, 

Inc.

POI NYSE 11/01/02 98,194,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Westar Energy, 

Inc.

WR NYSE 11/01/02 71,508,053 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Securities 

Related

Ionics, Inc. ION NYSE 11/05/02 17,742,000 Unknown Related Party 

Transaction

Oceaneering 

International, Inc.

OII NYSE 11/05/02 24,754,000 Company 

and Auditor

Securities 

Related

Cost or 

Expense

Frontstep, Inc. FSTP Nasdaq 11/06/02 7,568,000 Company Revenue

Mirant Corporation MIR NYSE 11/07/02 402,923,915 Company Other

Noland Company NOLD Nasdaq 11/07/02 3,512,515 Company Revenue

DepoMed, Inc. DMI Amex 11/12/02 12,920,243 Company Related Party 

Transaction

Foster Wheeler 

Ltd.

FWC NYSE 11/12/02 40,932,000 Company Cost or Expense

Footstar Inc. FTS NYSE 11/13/02 20,400,000 Company Cost or Expense

Interpublic Group 

of Companies, Inc.

IPG NYSE 11/13/02 381,100,000 Company Cost or Expense

CMS Energy 

Corporation

CMS NYSE 11/14/02 165,000,000 Company Other

Comdial 

Corporation

CMDL OTC 11/14/02 25,917,000 Company Restructuring, 

Assets or 

Inventory

English Language 

Learning and 

Instruction System

EELG OTC 11/14/02 16,001,166 Company Revenue

Financial 

Industries 

Corporation

FNIN Nasdaq 11/14/02 9,594,000 Company Cost or Expense

Oneida, Ltd. OCQ NYSE 11/14/02 16,579,000 Company Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 25 GAO-06-1053R Financial Restatement Database

TALX Corporation TALX Nasdaq 11/14/02 14,166,757 SEC Restructuring, 

Assets or 

Inventory

Cost or 

Expense

The Gap, Inc. GPS NYSE 11/14/02 874,012,082 Company Restructuring, 

Assets or 

Inventory

Crescent Banking 

Company

CSNT Nasdaq 11/15/02 2,429,412 Company Restructuring, 

Assets or 

Inventory

Dynegy Inc. DYN NYSE 11/15/02 369,000,000 Auditor Reclassification Related Party 

Transaction

Cost or 

Expense

Lydall, Inc. LDL NYSE 11/15/02 16,327,000 Company Cost or Expense

ServiceMaster 

Company

SVM NYSE 11/15/02 302,368,000 Company Revenue

Staten Island 

BanCorporation, 

Inc.

SIB NYSE 11/15/02 57,581,028 Company 

and Auditor

Securities 

Related

The Singing 

Machine Company

SMD Amex 11/15/02 8,061,277 Unknown Revenue

Trust Company of 

New Jersey

TCNJ Nasdaq 11/15/02 20,388,360 Company 

and Auditor

Revenue Cost or 

Expense

RMH Teleservices, 

Inc.

RMHT Nasdaq 11/18/02 14,252,000 Auditor Cost or Expense

Annuity and Life 

Re (Holdings), Ltd.

ANR NYSE 11/19/02 25,716,453 SEC Securities 

Related

Reclassification Cost or 

Expense

CFC International, 

Inc.

CFCI Nasdaq 11/19/02 4,425,673 Company Restructuring, 

Assets or 

Inventory

Charter 

Communications, 

Inc.

CHTR Nasdaq 11/19/02 294,424,366 SEC Acquisition or 

Merger

SkillSoft PLC SKIL Nasdaq 11/19/02 99,599,477 Company Revenue Other

SkyWest, Inc. SKYW Nasdaq 11/20/02 57,552,000 Auditor Cost or Expense

Cole National 

Corporation

CNJ NYSE 11/26/02 16,547,198 Company 

and Auditor

Revenue

NUI Corporation NUI NYSE 12/02/02 14,632,307 Unknown Cost or Expense

Mobile 

Telesystems 

OJSC

MBT NYSE 12/04/02 99,666,308 Unknown Restructuring, 

Assets or 

Inventory

Acquisition or 

Merger

American 

HomePatient, Inc.

AHOM OTC 12/05/02 16,732,000 Company 

and Auditor

Cost or Expense

Oneida, Ltd. OCQ NYSE 12/05/02 16,579,000 Company 

and Auditor

Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 26 GAO-06-1053R Financial Restatement Database

PLATO Learning, 

Inc.

TUTR Nasdaq 12/05/02 16,512,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Cotelligent, Inc. CGZT OTC 12/06/02 17,387,792 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

efunds 

Corporation

EFDS Nasdaq 12/06/02 47,394,000 Company Revenue Cost or 

Expense

The Steak n 

Shake Company

SNS NYSE 12/06/02 28,147,467 Company 

and Auditor

Cost or Expense

Kmart Corporation KM NYSE 12/09/02 502,800,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Central Garden & 

Pet Company

CENT Nasdaq 12/10/02 22,847,000 Unknown Cost or Expense Restructuring, 

Assets or 

Inventory

Delphax 

Technologies Inc.

DLPX Nasdaq 12/10/02 6,164,267 Unknown Related Party 

Transaction

Fonix Corporation FONX OTC 12/18/02 431,443,574 Unknown Restructuring, 

Assets or 

Inventory

Restoration 

Hardware, Inc.

RSTO Nasdaq 12/18/02 29,526,000 Company Restructuring, 

Assets or 

Inventory

Allegheny Energy, 

Inc.

AYE NYSE 12/19/02 125,763,096 Company Other

Applied Extrusion 

Technologies, Inc.

AETC Nasdaq 12/20/02 12,709,000 Unknown Restructuring, 

Assets or 

Inventory

Cost or 

Expense

TeamStaff, Inc. TSTF Nasdaq 12/20/02 16,221,953 Auditor Cost or Expense

Xerox Corporation XRX NYSE 12/20/02 730,140,170 Company Securities 

Related

Vital Living Inc. VTLV OTC 12/23/02 13,638,639 Unknown Securities 

Related

Ariba, Inc. ARBA Nasdaq 12/31/02 265,247,000 Company Cost or Expense

Parametric 

Technology 

Corporation

PMTC Nasdaq 12/31/02 260,901,000 Company Revenue

McKenzie Bay 

International Ltd.

MKBY OTC 01/14/03 23,903,139 Unknown Securities 

Related

RMH Teleservices, 

Inc.

RMHT Nasdaq 01/14/03 14,252,000 Company 

and Auditor

Cost or Expense

Ariba, Inc. ARBAE Nasdaq 01/15/03 265,247,000 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 27 GAO-06-1053R Financial Restatement Database

BayCorporation 

Holdings, Ltd.

MWH Amex 01/16/03 8,671,328 SEC Related Party 

Transaction

Cost or 

Expense

HumaTech Inc. HUMT OTC 01/16/03 18,919,733 Company Revenue

Gaylord 

Entertainment 

Company

GET NYSE 01/17/03 33,800,000 Company 

and Auditor

Cost or Expense Restructuring, 

Assets or 

Inventory

Veritas Software 

Corporation

VRTS Nasdaq 01/17/03 418,959,000 Company Acquisition or 

Merger

Canadian National 

Railway Company

CNI NYSE 01/21/03 197,500,000 Company Restructuring, 

Assets or 

Inventory

Pixelworks, Inc. PXLW Nasdaq 01/21/03 44,580,570 Auditor Acquisition or 

Merger

Federal Home 

Loan Mortgage 

Corporation

FRE NYSE 01/22/03 695,116,000 Auditor Securities 

Related

Cambrex 

Corporation

CBM NYSE 01/23/03 26,520,000 Company Cost or Expense

Gemstar-TV Guide 

International Inc.

GMSTE Nasdaq 01/23/03 408,156,000 Company 

and Auditor

Revenue Reclassification

Pechiney PY NYSE 01/23/03 157,041,628 Company Other Restructuring, 

Assets or 

Inventory

Anika 

Therapeutics, Inc.

ANIK Nasdaq 01/28/03 9,934,000 Company Revenue

Carreker 

Corporation

CANIE Nasdaq 01/28/03 23,547,000 Company Revenue

Glenborough 

Realty Trust Inc.

GLB NYSE 01/28/03 30,744,142 Company Revenue

St. Mary Land & 

Exploration 

Company

SM NYSE 01/28/03 28,391,000 Unknown Cost or Expense Other

Keystone Property 

Trust

KTR NYSE 01/29/03 19,467,656 Company Revenue Cost or 

Expense

Vectren 

Corporation

VVC NYSE 01/29/03 67,600,000 Company Cost or Expense Revenue

Cummins, Inc. CMI NYSE 01/30/03 39,000,000 Unknown Cost or Expense

Pro-Fac 

Cooperative, Inc.

PFACP Nasdaq 01/30/03 1,939,273 Company Related Party 

Transaction

Dynegy Inc. DYN NYSE 01/31/03 372,000,000 Auditor Cost or Expense Securities 

Related

Sequenom, Inc. SQNM Nasdaq 01/31/03 38,149,692 Unknown Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 28 GAO-06-1053R Financial Restatement Database

BankAtlantic 

BanCorp, Inc.

BBX NYSE 02/05/03 64,400,725 Company Reclassification

Dun & Bradstreet DNB NYSE 02/05/03 76,900,000 Company Revenue

Cedar Fair, L.P. FUN NYSE 02/06/03 51,263,000 Unknown Reclassification

1st Source 

Corporation

SRCE Nasdaq 02/10/03 21,191,171 Company Cost or Expense Restructuring, 

Assets or 

Inventory

CornerStone 

Propane Partners, 

L.P.

CNPP OTC 02/10/03 23,897,000 Company Acquisition or 

Merger

Revenue Reclassification

Quidel Corporation QDEL Nasdaq 02/10/03 29,629,000 Company Revenue Other

NCO Group, Inc. NCOG Nasdaq 02/11/03 29,829,000 Auditor Revenue

Qwest 

Communications 

International Inc.

Q NYSE 02/11/03 1,682,056,000 Company Revenue Cost or 

Expense

AmeriCredit 

Corporation

ACF NYSE 02/12/03 153,001,207 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Caraco 

Pharmaceutical 

Laboratories, Ltd.

CARA OTC 02/12/03 22,031,425 Unknown Restructuring, 

Assets or 

Inventory

Securities 

Related

CNA Financial 

Corporation

CNA NYSE 02/13/03 223,600,000 Company Restructuring, 

Assets or 

Inventory

Loews Corporation LTR NYSE 02/13/03 185,441,200 Company Restructuring, 

Assets or 

Inventory

Symbol 

Technologies, Inc.

SBL NYSE 02/13/03 229,593,000 SEC Revenue

3D Systems 

Corporation

TDSC Nasdaq 02/18/03 12,724,000 Company Revenue

Barrister Global 

Services 

Networks, Inc.

BRTR OTC 02/18/03 11,901,000 Company Securities 

Related

Comstock 

Resources, Inc.

CRK NYSE 02/18/03 33,901,000 Company 

and Auditor

Cost or Expense Other

Capitol Federal 

Financial

CFFN Nasdaq 02/19/03 72,850,812 Company Revenue

Tengtu 

International 

Corporation

TNTU OTC 02/20/03 52,682,685 Company Cost or Expense

CMS Energy 

Corporation

CMS NYSE 02/21/03 165,000,000 Company Other

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 29 GAO-06-1053R Financial Restatement Database

The Mills 

Corporation

MLS NYSE 02/21/03 43,924,000 Company Revenue

Beasley Broadcast 

Group, Inc.

BBGI Nasdaq 02/24/03 24,312,899 Company Revenue Cost or 

Expense

Royal Ahold AHO NYSE 02/24/03 926,546,000 Unknown Revenue Restructuring, 

Assets or 

Inventory

Allegheny Energy, 

Inc.

AYE NYSE 02/26/03 125,657,979 Unknown Other

McMoRan 

Exploration 

Company

MMR NYSE 02/26/03 19,879,000 Unknown Cost or Expense

Ultralife Batteries, 

Inc.

ULBI Nasdaq 02/26/03 12,958,000 Company Revenue

CT 

Communications 

Inc.

CTCI Nasdaq 02/27/03 18,710,000 Company Revenue Cost or 

Expense

Placer Dome Inc. PDG NYSE 02/27/03 411,300,000 Company Restructuring, 

Assets or 

Inventory

Applix, Inc. APLX Nasdaq 02/28/03 12,365,000 Unknown Revenue

Calpine 

Corporation

CPN NYSE 03/03/03 380,960,000 Company 

and Auditor

Reclassification

Nicor, Inc. GAS NYSE 03/04/03 44,100,000 Company Restructuring, 

Assets or 

Inventory

Reclassification Revenue

Provident 

Financial Group, 

Inc.

PFGI Nasdaq 03/05/03 50,766,000 Company Other

Interpool, Inc. IPX NYSE 03/06/03 27,354,000 Company 

and Auditor

Reclassification

Interpublic Group 

of Companies, Inc.

IPG NYSE 03/06/03 381,800,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

EMC Insurance 

Group, Inc.

EMCI Nasdaq 03/11/03 11,403,353 Company Other

United States 

Steel Corporation

X NYSE 03/11/03 103,145,305 Company Cost or Expense

Alaska Air Group, 

Inc.

ALK NYSE 03/12/03 26,582,000 Company Cost or Expense Revenue Reclassification

Nevada Star 

Resource 

Corporation

NVSRF OTC 03/12/03 61,955,654 Other Other

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 30 GAO-06-1053R Financial Restatement Database

The Standard 

Register Company

SR NYSE 03/12/03 28,202,000 Company Acquisition or 

Merger

Hewlett-Packard 

Company

HPQ NYSE 03/13/03 3,059,000,000 Company Reclassification

Audiovox 

Corporation

VOXX Nasdaq 03/14/03 21,967,263 Company Revenue Cost or 

Expense

Hartmarx 

Corporation

HMX NYSE 03/14/03 34,441,000 Company Restructuring, 

Assets or 

Inventory

Motient 

Corporation

MNCP OTC 03/14/03 25,097,000 SEC Securities 

Related

Revenue Reclassification

Aerosonic 

Corporation

AIM Amex 03/17/03 3,921,019 Company Restructuring, 

Assets or 

Inventory

Revenue

Nanophase 

Technologies 

Corporation

NANX Nasdaq 03/17/03 15,161,686 SEC Revenue

ServiceMaster 

Company

SVM NYSE 03/17/03 301,635,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Other

Antares Pharma, 

Inc.

ANTR Nasdaq 03/18/03 11,736,291 Company Cost or Expense

CNA Financial 

Corporation

CNA NYSE 03/19/03 223,600,000 Company Restructuring, 

Assets or 

Inventory

HealthSouth 

Corporation

HLSH OTC 03/19/03 397,625,000 SEC Other Restructuring, 

Assets or 

Inventory

Loews Corporation LTR NYSE 03/19/03 185,441,200 SEC Restructuring, 

Assets or 

Inventory

TROY Group, Inc. TROY OTC 03/19/03 10,649,000 Company Restructuring, 

Assets or 

Inventory

Electro Scientific 

Industries, Inc.

ESIO Nasdaq 03/20/03 27,782,000 Company Cost or Expense Revenue

Annuity and Life 

Re (Holdings), Ltd.

ANR NYSE 03/21/03 25,796,195 SEC Cost or Expense

Reliant 

Resources, Inc.

RRI NYSE 03/21/03 291,438,000 Company Securities 

Related

AFC Enterprises, 

Inc.

AFCE Nasdaq 03/24/03 28,600,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Flow International 

Corporation

FLOW Nasdaq 03/24/03 15,348,000 Company Cost or Expense Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 31 GAO-06-1053R Financial Restatement Database

UnumProvident 

Corporation

UNM NYSE 03/24/03 241,619,400 SEC Restructuring, 

Assets or 

Inventory

Foamex 

International, Inc.

FMXI Nasdaq 03/25/03 24,351,000 Company Reclassification

Rotech 

Healthcare, Inc.

ROHI OTC 03/25/03 25,200,000 Company Restructuring, 

Assets or 

Inventory

Foster Wheeler 

Ltd.

FWC NYSE 03/26/03 41,035,000 Company Cost or Expense

Moore Medical 

Corp

MMD Amex 03/26/03 3,190,000 Company Reclassification Cost or 

Expense

Networks 

Associates, Inc.

NET NYSE 03/26/03 159,552,000 SEC Revenue

T-NETIX, Inc. TNTX Nasdaq 03/26/03 15,052,000 Company Cost or Expense

Watts Industries, 

Inc.

WTS NYSE 03/26/03 27,264,000 Company Other

Halliburton 

Company

HAL NYSE 03/27/03 436,000,000 Company Cost or Expense

Cognitronics 

Corporation

CGN Amex 03/28/03 5,654,494 Company Cost or Expense

Fleming 

Companies, Inc.

FLM NYSE 03/28/03 53,950,000 Company Other

Newmont Mining 

Corporation

NEM NYSE 03/28/03 408,242,000 Company Restructuring, 

Assets or 

Inventory

PAR Technology 

Corporation

PTC NYSE 03/28/03 8,767,000 Company 

and Auditor

Revenue

PubliCARD, Inc. CARD OTC 03/28/03 26,103,402 Company Cost or Expense

The Commerce 

Group, Inc.

CGI NYSE 03/28/03 32,263,706 Company 

and Auditor

Securities 

Related

AHL Services, Inc. AHLS Nasdaq 03/31/03 15,247,000 Company Reclassification Other

America West 

Holdings 

Corporation

AWA NYSE 03/31/03 33,713,000 Company Restructuring, 

Assets or 

Inventory

American States 

Water Company

AWR NYSE 03/31/03 15,194,000 Company Revenue Cost or 

Expense

Books-A-Million, 

Inc.

BAMM Nasdaq 03/31/03 16,220,000 Company Revenue

Capital Bank 

Corporation

CBKN Nasdaq 03/31/03 6,904,526 Company Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 32 GAO-06-1053R Financial Restatement Database

Charter 

Communications, 

Inc.

CHTR Nasdaq 03/31/03 294,466,137 Company Cost or Expense Securities 

Related

Core Laboratories 

N.V.

CLB NYSE 03/31/03 32,520,000 Company Other Cost or 

Expense

Revenue

D&E 

Communications, 

Inc.

DECC Nasdaq 03/31/03 15,421,000 Company Restructuring, 

Assets or 

Inventory

Reclassification

deCODE genetics DCGN Nasdaq 03/31/03 51,156,718 Company Revenue Cost or 

Expense

ESG Re Ltd. ESREF OTC 03/31/03 11,884,173 Unknown Related Party 

Transaction

Other

Gemstar-TV Guide 

International Inc.

GMSTE Nasdaq 03/31/03 408,156,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Revenue

Gold Banc 

Corporation, Inc.

GLDB Nasdaq 03/31/03 38,128,000 Unknown Other

Imclone Systems 

Inc.

IMCL Nasdaq 03/31/03 73,653,000 Company Securities 

Related

Cost or 

Expense

Other

Massey Energy 

Company

MEE NYSE 03/31/03 74,531,000 SEC Reclassification Cost or 

Expense

Securities 

Related

OneSource 

Technologies, Inc

OSRC OTC 03/31/03 37,246,402 Unknown Cost or Expense Securities 

Related

Other

OpenTV 

Corporation

OPTV Nasdaq 03/31/03 72,275,480 Company Restructuring, 

Assets or 

Inventory

Securities 

Related

Reclassification

Pico Holdings, Inc. PICO Nasdaq 03/31/03 12,379,042 Unknown Securities 

Related

Restructuring, 

Assets or 

Inventory

Scott's Liquid 

Gold-Inc.

SLGD OTC 03/31/03 10,153,100 Company Cost or Expense Revenue

AstroPower, Inc. APWRE Nasdaq 04/01/03 22,682,839 Unknown Revenue

Fischer Imaging 

Corporation

FIMG Nasdaq 04/01/03 9,325,000 Company 

and Auditor

Revenue Restructuring, 

Assets or 

Inventory

Gateway, Inc. GTW NYSE 04/01/03 324,072,000 Unknown Revenue

Hines Horticulture, 

Inc.

HORT Nasdaq 04/01/03 22,072,549 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Northwestern 

Corporation

NOR NYSE 04/01/03 37,397,000 Company Cost or Expense Revenue

Abington Bancorp, 

Inc.

ABBKE Nasdaq 04/02/03 3,955,000 Company Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 33 GAO-06-1053R Financial Restatement Database

Crystallex 

International 

Corporation

KRY Amex 04/03/03 118,309,198 Company Securities 

Related

Ariba, Inc. ARBA Nasdaq 04/10/03 267,002,000 Company Securities 

Related

Acquisition or 

Merger

Revenue

Sharper Image 

Corporation

SHRP Nasdaq 04/14/03 15,717,000 Company Revenue Cost or 

Expense

Securities 

Related

Aquila, Inc. ILA NYSE 04/15/03 194,300,000 Unknown Reclassification Restructuring, 

Assets or 

Inventory

Digital Video 

Systems, Inc.

DVID Nasdaq 04/15/03 6,487,000 Company Related Party 

Transaction

Electro Scientific 

Industries, Inc.

ESIO Nasdaq 04/15/03 27,782,000 Company Other

First Southern 

Bancshares, Inc.

FSTH OTC 04/15/03 1,256,715 Unknown Cost or Expense

Gold Banc 

Corporation, Inc.

GLDB Nasdaq 04/15/03 38,128,000 Company Other Restructuring, 

Assets or 

Inventory

Securities 

Related

Provident 

Financial Group, 

Inc.

PFGI Nasdaq 04/15/03 50,766,000 Auditor Reclassification

Stronghold 

Technologies, Inc.

SGHT OTC 04/15/03 11,304,347 Company 

and Auditor

Revenue

Crescent Banking 

Company

CSNT Nasdaq 04/16/03 2,565,108 Company Cost or Expense Revenue

Huntington 

Bancshares, Inc.

HBAN Nasdaq 04/16/03 232,805,000 Auditor Reclassification

US Dataworks, 

Inc.

UDW Amex 04/17/03 60,841,738 Company 

and Auditor

Acquisition or 

Merger

Avery 

Communications, 

Inc.

AVYC OTC 04/18/03 888,483 Unknown Restructuring, 

Assets or 

Inventory

AFC Enterprises, 

Inc.

AFCEE Nasdaq 04/22/03 28,600,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

The Perrigo 

Company

PRGO Nasdaq 04/23/03 71,158,000 Company Cost or Expense

Microtune, Inc. TUNEE Nasdaq 04/29/03 49,773,000 Company Revenue

Phelps Dodge 

Corporation

PD NYSE 04/29/03 88,600,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 34 GAO-06-1053R Financial Restatement Database

Placer Dome Inc. PDG NYSE 04/29/03 411,300,000 Unknown Restructuring, 

Assets or 

Inventory

U.S. Liquids Inc. USL Amex 04/29/03 16,233,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Value City 

Department 

Stores, Inc.

VCD NYSE 04/29/03 33,673,000 Unknown Securities 

Related

Wilsons The 

Leather Experts 

Inc.

WLSN Nasdaq 05/02/03 20,480,000 Company Cost or Expense

Computer 

Associates 

International, Inc.

CA NYSE 05/06/03 580,000,000 Company 

and Auditor

Revenue

eUniverse, Inc. EUNI Nasdaq 05/06/03 26,505,000 Company Revenue

IXOS Software AG XOSY Nasdaq 05/06/03 21,059,116 Company Revenue

Rayonier Inc. RYN NYSE 05/07/03 42,516,508 Auditor Cost or Expense

Artisoft, Inc. ASFT Nasdaq 05/08/03 2,889,000 SEC Securities 

Related

Callifornia Micro 

Devices 

Corporation

CAMD Nasdaq 05/08/03 15,885,000 Company Cost or Expense

Carolina Group CG NYSE 05/08/03 39,910,000 Unknown Restructuring, 

Assets or 

Inventory

AMERCO UHAL Nasdaq 05/12/03 19,825,852 SEC Related Party 

Transaction

Applix, Inc. APLX Nasdaq 05/13/03 12,649,000 Unknown Acquisition or 

Merger

IXYS Corporation SYXI Nasdaq 05/13/03 33,116,000 Company Restructuring, 

Assets or 

Inventory

PW Eagle, Inc. PWEI Nasdaq 05/14/03 6,820,000 Company Revenue

AirNet 

Communications 

Corporation

ANCC Nasdaq 05/15/03 23,854,132 Company Securities 

Related

Canyon 

Resources 

Corporation

CAU Amex 05/15/03 21,021,100 Company Cost or Expense

Detrex, 

Corporation

DTRX Nasdaq 05/15/03 1,583,414 Auditor Cost or Expense

ElkCorporation ELK NYSE 05/15/03 19,600,000 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 35 GAO-06-1053R Financial Restatement Database

TeamStaff, Inc. TSTF Nasdaq 05/15/03 15,683,844 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Revenue

Vectren 

Corporation

VVC NYSE 05/15/03 68,100,000 Company Revenue Other

Vical Corporation VICL Nasdaq 05/15/03 20,091,344 Unknown Revenue

CPI Corporation CPY NYSE 05/16/03 8,100,868 SEC Revenue

Shurgard Storage 

Centers, Inc.

SHU NYSE 05/16/03 35,953,318 Auditor Securities 

Related

Touch America 

Holdings, Inc.

TCAHQ OTC 05/16/03 103,737,000 SEC Cost or Expense

Varco 

International, Inc.

VRC NYSE 05/16/03 97,970,000 Company Revenue

Viad Corporation VVI NYSE 05/16/03 86,508,000 Company 

and Auditor

Securities 

Related

Clean Harbors, 

Inc.

CLHB Nasdaq 05/20/03 13,436,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Hollinger 

International, Inc.

HLR NYSE 05/20/03 86,869,000 Company Restructuring, 

Assets or 

Inventory

Rural/Metro 

Corporation

RURL Nasdaq 05/20/03 16,116,000 Company Other Revenue

SIFCO Industries, 

Inc.

SIF Amex 05/20/03 5,252,000 Company Cost or Expense

Aerosonic 

Corporation

AIM Amex 05/22/03 3,921,019 Company Restructuring, 

Assets or 

Inventory

Revenue Cost or 

Expense

Computerized 

Thermal Imaging, 

Inc.

CIO Amex 05/22/03 91,669,483 Unknown Cost or Expense

Sports Club 

Company, Inc.

SCYL OTC 05/23/03 18,326,000 Auditor Revenue

Audiovox 

Corporation

VOXXE Nasdaq 05/29/03 21,873,875 SEC Revenue Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Monro Muffler 

Brake, Inc.

MNRO Nasdaq 05/30/03 9,587,000 Unknown Revenue

BAA PLC BAAPF OTC 06/03/03 1,172,000,000 Unknown Cost or Expense

National Vision, 

Inc.

NVI Amex 06/04/03 5,099,000 Company Reclassification

Intervoice, Inc. INTV Nasdaq 06/09/03 34,360,000 Unknown Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 36 GAO-06-1053R Financial Restatement Database

Interferon 

Sciences, Inc.

IFSC OTC 06/10/03 36,292,142 Unknown Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Video Display 

Corporation

VIDE Nasdaq 06/12/03 4,922,000 Unknown Cost or Expense

Tyco International 

Ltd.

TYC NYSE 06/16/03 2,203,800,000 SEC Cost or Expense

Alliance Atlantis 

Communications 

Inc.

AACB Nasdaq 06/18/03 42,800,000 Auditor Restructuring, 

Assets or 

Inventory

Cypress 

Semiconductor 

Corporation

CY NYSE 06/19/03 122,941,000 Company Securities 

Related

LaSalle Hotel 

Properties

LHO NYSE 06/20/03 18,912,120 Unknown Restructuring, 

Assets or 

Inventory

Revenue

Warrantech 

Corporation

WTEC OTC 06/25/03 15,672,197 SEC Revenue

Cryo-Cell 

International, Inc.

CCCEC Nasdaq 06/27/03 11,352,379 Company 

and Auditor

Revenue Cost or 

Expense

PG&E Corporation PCG NYSE 06/27/03 409,000,000 Company Reclassification

The Singing 

Machine Company

SMD Amex 06/27/03 8,278,469 Unknown Cost or Expense

3D Systems 

Corporation

TDSCE Nasdaq 06/30/03 12,778,000 Auditor Revenue

AXA AXA NYSE 06/30/03 1,778,000,000 Company Securities 

Related

Catalina Marketing 

Corporation

POS NYSE 06/30/03 52,569,000 Company Revenue

Polymedica 

Corporation

PLMD Nasdaq 06/30/03 25,810,000 Unknown Cost or Expense

Verizon 

Communications 

Inc.

VZ NYSE 07/01/03 2,786,000,000 Unknown Revenue Cost or 

Expense

Tractor Supply 

Company

TSCO Nasdaq 07/02/03 40,553,000 Unknown Cost or Expense

Zindart Ltd. ZNDT Nasdaq 07/02/03 9,044,000 Auditor Cost or Expense

Cryopak Industries 

Inc.

CYPKF OTC 07/03/03 35,114,346 Unknown Revenue Securities 

Related

Restructuring, 

Assets or 

Inventory

Imaging 

Technologies 

Corporation

IMTO OTC 07/07/03 240,556,000 SEC Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 37 GAO-06-1053R Financial Restatement Database

Crystallex 

International 

Corporation

KRY Amex 07/09/03 118,309,198 Company 

and Auditor

Securities 

Related

Willis Lease 

Finance 

Corporation

WLFC Nasdaq 07/14/03 8,874,000 Company Cost or Expense

Electro Scientific 

Industries, Inc.

ESIOE Nasdaq 07/15/03 27,745,000 Company Cost or Expense Revenue

Fisher 

Communications, 

Inc.

FSCI Nasdaq 07/18/03 8,595,000 Auditor Restructuring, 

Assets or 

Inventory

Intrepid Capital 

Corporation

ICAP OTC 07/18/03 3,399,183 Company 

and Auditor

Cost or Expense

IDT Corporation IDT NYSE 07/21/03 80,262,000 SEC Restructuring, 

Assets or 

Inventory

Northeast 

Pennsylvania 

Financial 

Corporation

NEPF Nasdaq 07/21/03 3,934,135 Unknown Revenue

Riverstone 

Networks, Inc.

RSTN Nasdaq 07/21/03 126,319,000 Company Revenue

Riverstone 

Networks, Inc.

RSTNE Nasdaq 07/22/03 126,319,000 Company Revenue

AOL Time Warner 

Inc.

AOL NYSE 07/23/03 4,677,300,000 SEC Revenue

Quest Software, 

Inc.

QSFT Nasdaq 07/23/03 92,195,000 Company Revenue

Scientific Games 

Corporation

SGMS Nasdaq 07/24/03 89,228,000 Unknown Acquisition or 

Merger

Elan Corporation, 

plc

ELN NYSE 07/30/03 386,200,000 SEC Related Party 

Transaction

Hanover 

Compressor 

Company

HC NYSE 07/30/03 82,004,000 Company Securities 

Related

Impath Inc. IMPH Nasdaq 07/30/03 16,384,000 Company Revenue

Midwest Express 

Holdings, Inc.

MEH NYSE 07/30/03 15,538,228 Company Cost or Expense

Handleman 

Company

HDL NYSE 08/01/03 25,504,000 SEC Revenue

O'Sullivan 

Industries 

Holdings, Inc.

OSULP OTC 08/04/03 1,368,000 SEC Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 38 GAO-06-1053R Financial Restatement Database

Asante 

Technologies, Inc.

ASNT OTC 08/05/03 10,150,000 Company Cost or Expense

FirstEnergy 

Corporation

FE NYSE 08/05/03 294,166,000 Unknown Cost or Expense

Millennium 

Chemicals Inc.

MCH NYSE 08/06/03 64,050,943 SEC Cost or Expense Reclassification

Bema Gold 

Corporation

BGO Amex 08/07/03 323,475,000 Unknown Other

eBay, Inc. EBAY Nasdaq 08/11/03 656,147,000 Other Cost or Expense

MetLife Inc. MET NYSE 08/11/03 731,256,454 Unknown Cost or Expense

HPSC, Inc. HDR Amex 08/13/03 4,538,070 Company 

and Auditor

Reclassification

OPNET 

Technologies, Inc.

OPNT Nasdaq 08/13/03 20,479,000 Company 

and Auditor

Revenue

BearingPoint, Inc. BE NYSE 08/14/03 185,637,693 Company Restructuring, 

Assets or 

Inventory

Acquisition or 

Merger

Revenue

Internet Pictures 

Corporation

IPIX Nasdaq 08/14/03 7,613,000 Company Securities 

Related

Perot Systems 

Corporation

PER NYSE 08/14/03 114,694,000 Auditor Revenue

Smith & Wesson 

Holding 

Corporation

SWB Amex 08/14/03 37,126,451 Unknown Cost or Expense Acquisition or 

Merger

Stonepath Group, 

Inc.

STG Amex 08/14/03 38,082,567 SEC Restructuring, 

Assets or 

Inventory

First Southern 

Bancshares, Inc.

FSTH OTC 08/15/03 1,453,539 Unknown Revenue

Arden Group, Inc. ARDNA Nasdaq 08/18/03 3,382,016 Unknown Cost or Expense

Onyx Acceptance 

Corporation

ONYX Nasdaq 08/19/03 6,002,979 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Acquisition or 

Merger

The Andersons, 

Inc.

ANDE Nasdaq 08/19/03 7,106,000 Company 

and Auditor

Revenue

EP MedSystems, 

Inc.

EPMD Nasdaq 08/20/03 18,766,433 Unknown Securities 

Related

AMERCO UHAEQ Nasdaq 08/25/03 20,514,958 Unknown Cost or Expense Restructuring, 

Assets or 

Inventory

AmeriCredit 

Corporation

ACF NYSE 08/25/03 137,807,775 Company 

and Auditor

Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 39 GAO-06-1053R Financial Restatement Database

BIOLASE 

Technology, Inc.

BLTIE Nasdaq 08/29/03 23,037,000 Company Revenue

Accredo Health, 

Inc.

ACDO Nasdaq 09/04/03 48,554,127 Unknown Revenue

Counsel 

Corporation

CXSN Nasdaq 09/04/03 25,596,000 Unknown Acquisition or 

Merger

Fidelity Southern 

Corporation

LION Nasdaq 09/10/03 8,991,252 Company Cost or Expense

Western Wireless 

Corporation

WWCA Nasdaq 09/11/03 82,348,000 Company Cost or Expense Other

Fisher 

Communications, 

Inc.

FSCI Nasdaq 09/15/03 8,595,000 Company Cost or Expense

FactSet Research 

Systems Inc.

FDS NYSE 09/16/03 35,540,000 Company Revenue

National 

Construction Inc.

NATS OTC 09/18/03 14,406,000 Unknown Other

Endocare Inc. ENDO OTC 09/26/03 24,162,090 Company 

and Auditor

Revenue Cost or 

Expense

Other

SportsLine.com, 

Inc.

SPLN Nasdaq 09/26/03 43,669,743 Company Cost or Expense Reclassification Securities 

Related

MAPICS, Inc. MAPX Nasdaq 09/28/03 25,928,000 Unknown Acquisition or 

Merger

Rural/Metro 

Corporation

RUREC Nasdaq 09/29/03 17,286,000 SEC Cost or Expense Revenue

Sun 

Microsystems, Inc.

SUNW Nasdaq 09/29/03 3,190,000,000 Company Cost or Expense

Frontline 

Communications 

Corporation

FNT Amex 10/06/03 11,069,102 Company Securities 

Related

Computer 

Associates 

International, Inc.

CA NYSE 10/08/03 579,000,000 Company 

and Auditor

Revenue

Lindsay 

Manufacturing 

Company

LNN NYSE 10/13/03 148,250,000 Unknown Revenue

Analogic 

Corporation

ALOG Nasdaq 10/15/03 13,547,000 Unknown Revenue Related Party 

Transaction

Huntington 

Bancshares, Inc.

HBAN Nasdaq 10/15/03 230,966,000 Unknown Cost or Expense Revenue Other

Jacuzzi Brands, 

Inc.

JJZ NYSE 10/16/03 75,300,000 SEC Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 40 GAO-06-1053R Financial Restatement Database

Crown Financial 

Group, Inc.

MHMY 

and 

CFGI

Nasdaq 10/17/03 9,955,182 Company Other

Sterling 

Bancshares, Inc.

SBIB Nasdaq 10/21/03 44,852,000 Company Restructuring, 

Assets or 

Inventory

Goodyear Tire & 

Rubber Company

GT NYSE 10/22/03 175,300,000 Company Other Cost or 

Expense

ProLogis PLD NYSE 10/22/03 187,222,000 Unknown Securities 

Related

Nortel Networks, 

Corporation

NT NYSE 10/23/03 4,338,000,000 Company Cost or Expense Revenue Reclassification

Outback 

Steakhouse, Inc.

OSI NYSE 10/23/03 78,354,000 SEC Cost or Expense

Trinity Biotech plc TRIB Nasdaq 10/23/03 50,583,247 Unknown Other

Waypoint Financial 

Corporation

WYPT Nasdaq 10/23/03 33,065,457 Unknown Reclassification

Pechiney PY NYSE 10/24/03 157,041,628 Company Other

Sapient 

Corporation

SAPE Nasdaq 10/24/03 121,188,000 Unknown Revenue

Isolagen, Inc. ILE Amex 10/27/03 19,726,478 SEC Cost or Expense Securities 

Related

Federal National 

Mortgage 

Association

FNM NYSE 10/29/03 976,000,000 Company Securities 

Related

Thomas Group, 

Inc.

TGIS OTC 10/29/03 10,169,575 Unknown Cost or Expense

STAAR Surgical 

Company

STAA Nasdaq 10/30/03 18,281,000 Company Revenue

Aerosonic 

Corporation

AIM Amex 10/31/03 3,921,019 Company Restructuring, 

Assets or 

Inventory

Revenue

Northeast 

Pennsylvania 

Financial 

Corporation

NEPF Nasdaq 10/31/03 4,084,574 Unknown Revenue

Anchor Glass 

Container 

Corporation

AGCC Nasdaq 11/03/03 16,364,196 Unknown Securities 

Related

Optical 

Communication 

Products, Inc.

OCPI Nasdaq 11/03/03 112,287,000 Company Securities 

Related

CryoLife, Inc. CRY NYSE 11/04/03 19,684,000 Unknown Cost or Expense

Wickes Inc. WIKS OTC 11/04/03 8,307,984 Unknown Reclassification

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 41 GAO-06-1053R Financial Restatement Database

CarrAmerica 

Realty Corporation

CRE NYSE 11/05/03 53,794,000 SEC Securities 

Related

Cablevision 

Systems 

Corporation

CVC NYSE 11/11/03 286,716,000 Company Cost or Expense

PlanVista 

Corporation

PVST OTC 11/11/03 16,899,000 Unknown Securities 

Related

Conolog 

Corporation

CNLG Nasdaq 11/12/03 1,300,013 Unknown Restructuring, 

Assets or 

Inventory

Tenneco 

Automotive Inc.

TEN NYSE 11/13/03 42,187,011 Company Revenue Cost or 

Expense

U.S. Concrete, Inc. RMIX Nasdaq 11/13/03 28,105,000 Unknown Restructuring, 

Assets or 

Inventory

Vail Resorts, Inc. MTN NYSE 11/13/03 35,286,000 Unknown Cost or Expense Restructuring, 

Assets or 

Inventory

Washington 

Mutual, Inc.

WM NYSE 11/13/03 921,757,000 Unknown Revenue

Sandy Spring 

Bancorp, Inc.

SASR Nasdaq 11/14/03 14,677,000 Company 

and Auditor

Cost or Expense

United Security 

Bancshares

UBFO Nasdaq 11/14/03 5,512,000 SEC Revenue

VantageMed 

Corporation

VMDC OTC 11/14/03 8,400,000 Unknown Cost or Expense

VaxGen, Inc. VXGN Nasdaq 11/14/03 18,916,000 Unknown Securities 

Related

Friedman's Inc. FRM NYSE 11/17/03 19,142,000 Unknown Other

MDSI Mobile Data 

Solutions Inc.

MDSI Nasdaq 11/17/03 8,201,000 Company Revenue

Atwood Oceanics, 

Inc.

ATW NYSE 11/18/03 13,852,301 Company Cost or Expense

5G Wireless 

Communications, 

Inc.

FGWC OTC 11/19/03 120,043,524 Company Securities 

Related

Digital Generation 

Systems, Inc.

DGIT Nasdaq 11/19/03 74,891,000 Company Cost or Expense

Dynex Capital, Inc. DX NYSE 11/19/03 10,873,903 Unknown Securities 

Related

Helmerich & 

Payne, Inc.

HP NYSE 11/19/03 50,168,655 Company Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 42 GAO-06-1053R Financial Restatement Database

Natural Health 

Trends 

Corporation

NHLC OTC 11/19/03 5,688,099 Company Revenue Cost or 

Expense

SportsLine.com, 

Inc.

SPLN Nasdaq 11/19/03 43,502,652 Company 

and Auditor

Revenue Cost or 

Expense

Virbac Corporation VBACE Nasdaq 11/24/03 22,234,000 Company 

and Auditor

Revenue Restructuring, 

Assets or 

Inventory

Cotelligent, Inc. CGZT OTC 11/25/03 13,324,217 Unknown Securities 

Related

Capital 

Environmental 

Resource Inc.

CERI Nasdaq 11/26/03 38,782,000 Unknown Securities 

Related

Financial 

Industries 

Corporation

FNIN Nasdaq 11/26/03 9,634,000 Unknown Securities 

Related

Mercury Air Group, 

Inc.

MAX Amex 12/02/03 3,268,211 Company 

and Auditor

Other Securities 

Related

Reclassification

First Southern 

Bancshares, Inc.

FSTH OTC 12/03/03 1,463,103 Unknown Securities 

Related

Verdisys, Inc. VDYS OTC 12/04/03 34,404,860 Unknown Revenue Other Reclassification

Keithley 

Instruments, Inc.

KEI NYSE 12/08/03 15,487,000 Company 

and Auditor

Reclassification

Greenland 

Corporation

GRLC OTC 12/09/03 197,436,000 Unknown Cost or Expense

VendingData 

Corporation

VNDC OTC 12/10/03 8,134,173 Unknown Revenue

Richardson 

Electronics, Ltd.

RELL Nasdaq 12/18/03 14,361,000 Company 

and Auditor

Cost or Expense

Citizens 

Bancshares 

Corporation

CZBS OTC 12/22/03 2,073,000 Auditor Securities 

Related

First Sentinel 

Bancorp, Inc.

FSLA Nasdaq 12/22/03 27,358,536 Company Cost or Expense

Whitehall 

Jewellers, Inc.

JWL NYSE 12/22/03 14,098,000 Unknown Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Other

NAPCO Security 

Systems, Inc.

NSSCE Nasdaq 12/29/03 3,488,567 Unknown Cost or Expense

Stonepath Group, 

Inc.

STG Amex 12/29/03 39,918,712 Company Related Party 

Transaction

Micromuse Inc. MUSE Nasdaq 12/30/03 82,063,000 Unknown Cost or Expense

TALX Corporation TALX Nasdaq 01/05/04 14,023,878 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 43 GAO-06-1053R Financial Restatement Database

Castle Energy 

Corporation

CECX Nasdaq 01/06/04 6,889,729 Unknown Cost or Expense

Axcan Pharma 

Inc.

AXCA Nasdaq 01/07/04 45,562,336 Unknown Securities 

Related

Royal Dutch 

Petroleum 

Company

RD NYSE 01/09/04 2,083,500,000 Company Restructuring, 

Assets or 

Inventory

Securities 

Related

Cost or 

Expense

Shell Transport 

and Trading 

Company, PLC

SC NYSE 01/09/04 1,604,150,454 Company Restructuring, 

Assets or 

Inventory

Securities 

Related

Cost or 

Expense

Metromedia 

International 

Group, Inc.

MTRM OTC 01/12/04 94,035,000 Company Restructuring, 

Assets or 

Inventory

Securities 

Related

Advanced 

Marketing 

Services, Inc.

MKT NYSE 01/14/04 19,624,000 Company Revenue

United States 

Exploration, Inc.

UXP Amex 01/14/04 18,891,167 SEC Revenue

National City 

Corporation

NCC NYSE 01/15/04 643,004,817 SEC Securities 

Related

Adecco S.A. ADO NYSE 01/16/04 805,312,696 Company Revenue

Wells Fargo & 

Company

WFC NYSE 01/16/04 1,721,200,000 Unknown Reclassification

Medicsight, Inc. MSHT OTC 01/20/04 21,154,874 Company Securities 

Related

Restructuring, 

Assets or 

Inventory

Rag Shops, Inc. RAGS Nasdaq 01/20/04 4,797,983 Company Restructuring, 

Assets or 

Inventory

Foamex 

International, Inc.

FMXI Nasdaq 01/22/04 24,394,000 Company Restructuring, 

Assets or 

Inventory

Reclassification

Core Molding 

Technologies, Inc.

CMT Amex 01/26/04 9,778,680 Company Restructuring, 

Assets or 

Inventory

John B. Sanfilippo 

& Sons Inc.

JBSS Nasdaq 01/27/04 9,606,761 Company Cost or Expense

Cadence Design 

Systems, Inc.

CDN NYSE 01/28/04 271,477,000 Company Restructuring, 

Assets or 

Inventory

Other

Captaris, Inc. CAPA Nasdaq 01/30/04 32,293,000 Company Cost or Expense

Take-Two 

Interactive 

Software, Inc.

TTWO Nasdaq 01/30/04 43,297,000 SEC Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 44 GAO-06-1053R Financial Restatement Database

El Paso 

Corporation

EP NYSE 02/02/04 638,000,000 Company Restructuring, 

Assets or 

Inventory

Kerzner 

International Ltd.

KZL NYSE 02/02/04 33,884,075 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

KSW Inc KSWW OTC 02/02/04 5,470,311 Company Related Party 

Transaction

Principal Financial 

Group, Inc.

PFG NYSE 02/02/04 322,000,000 Company Securities 

Related

Quality 

Distribution, Inc.

QLTY Nasdaq 02/02/04 19,114,000 Company Revenue

Flowserve 

Corporation

FLS NYSE 02/03/04 55,429,000 Company Restructuring, 

Assets or 

Inventory

Diageo plc DEO NYSE 02/04/04 757,750,000 Unknown Cost or Expense

LION bioscience 

AG

LEON Nasdaq 02/04/04 19,870,175 Company 

and Auditor

Revenue

Commerce One, 

Inc.

CMRC Nasdaq 02/05/04 30,431,000 Unknown Reclassification

Great American 

Bancorp Inc.

GTPS Nasdaq 02/05/04 824,155,000 Auditor Securities 

Related

The GEO Group, 

Inc.

GGI NYSE 02/05/04 9,712,000 Unknown Cost or Expense

PepsiCo Inc PEP NYSE 02/09/04 1,736,000,000 Company Cost or Expense

CNA Surety 

Corporation

SUR NYSE 02/11/04 43,055,000 Unknown Revenue

Health Net, Inc. HNT NYSE 02/11/04 113,235,000 Auditor Cost or Expense

Vital Images, Inc. VTAL Nasdaq 02/11/04 11,338,829 Company Reclassification

Tripos, Inc. TRPS Nasdaq 02/12/04 9,047,000 Company Revenue

HickoryTech 

Corporation

HTCO Nasdaq 02/16/04 13,020,000 Company Cost or Expense

Cicinnati Bell Inc. CBB NYSE 02/17/04 253,600,000 Company Cost or Expense Revenue

Marsh 

Supermarkets, Inc.

MARSA 

AND 

MARSB

Nasdaq 02/17/04 8,050,000 Unknown Restructuring, 

Assets or 

Inventory

National R.V. 

Holdings, Inc.

NVH NYSE 02/17/04 10,334,000 Company Restructuring, 

Assets or 

Inventory

OM Group, Inc. OMG NYSE 02/17/04 28,587,000 SEC Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 45 GAO-06-1053R Financial Restatement Database

Young 

Broadcasting Inc.

YBTVA Nasdaq 02/17/04 19,737,156 SEC Restructuring, 

Assets or 

Inventory

Calais Resources 

Inc.

CAAUF OTC 02/18/04 10,812,795 Other Other Restructuring, 

Assets or 

Inventory

Related Party 

Transaction

Ceridian 

Corporation

CEN NYSE 02/18/04 153,072,000 Company 

and Auditor

Revenue

JLG Industries, 

Inc.

JLG NYSE 02/18/04 44,013,000 Company Revenue

Sauer-Danfoss 

Inc.

SHS NYSE 02/18/04 47,659,284 Unknown Cost or Expense

Terex Corporation TEX NYSE 02/18/04 50,600,000 Company Cost or Expense

HCC Insurance 

Holdings, Inc.

HCC NYSE 02/19/04 65,416,000 Company 

and Auditor

Revenue

Health & Nutrition 

Systems 

International, Inc.

HNNS OTC 02/19/04 3,832,813 Unknown Cost or Expense

Voxware, Inc. VOXW OTC 02/19/04 36,684,000 Company 

and Auditor

Securities 

Related

Cost or 

Expense

Revenue

Liquidmetal 

Technologies, Inc.

LQMTE Nasdaq 02/20/04 41,610,000 Unknown Revenue

Goodrich 

Corporation

GR NYSE 02/24/04 119,900,000 Other Revenue

Alaska Air Group, 

Inc.

ALK NYSE 02/26/04 26,778,000 Company Restructuring, 

Assets or 

Inventory

Insight 

Communications 

Company, Inc.

ICCI Nasdaq 02/26/04 59,661,000 Company Securities 

Related

Alpharma Inc. ALO NYSE 02/27/04 52,010,000 Unknown Other Reclassification

Avalon 

Correctional 

Services, Inc.

CITY Nasdaq 02/27/04 6,187,622 SEC Restructuring, 

Assets or 

Inventory

Archon 

Corporation

ARHN OTC 03/01/04 6,221,431 Company Other

IMPAC Medical 

Systems, Inc.

IMPCE Nasdaq 03/01/04 10,315,000 Company Revenue

Cablevision 

Systems 

Corporation

CVC NYSE 03/02/04 286,842,000 Company 

and Auditor

Cost or Expense

Granite 

Broadcasting 

Corporation

GBTVK OTC 03/02/04 19,319,460 SEC Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 46 GAO-06-1053R Financial Restatement Database

Metris Companies 

Inc.

MXT NYSE 03/02/04 89,382,000 Unknown Securities 

Related

Ace Ltd. ACE NYSE 03/05/04 284,289,568 Unknown Securities 

Related

Annuity and Life 

Re (Holdings), Ltd.

ANR NYSE 03/08/04 25,880,202 Company Cost or Expense

Gray Television, 

Inc.

GTN NYSE 03/08/04 50,503,000 Company Reclassification

Safescript 

Pharmacies Inc.

SAFS OTC 03/08/04 6,794,834 SEC Revenue

Tower Automotive, 

Inc.

TWR NYSE 03/08/04 58,110,000 Company 

and Auditor

Revenue Cost or 

Expense

Intermet 

Corporation

INMT Nasdaq 03/09/04 25,676,000 Unknown Cost or Expense

Nortel Networks, 

Corporation

NT NYSE 03/10/04 4,379,000,000 Unknown Other

Bally Total Fitness 

Holding 

Corporation

BFT NYSE 03/11/04 33,171,836 Company Revenue

Echostar 

Communications 

Corporation

DISH Nasdaq 03/11/04 478,919,000 SEC Reclassification

Lennox 

International, Inc.

LII NYSE 03/11/04 59,500,000 Company Revenue

Bristol-Myers 

Squibb Company

BMY NYSE 03/15/04 1,976,000,000 Company Reclassification Cost or 

Expense

Middlesex Water 

Company

MSEX Nasdaq 03/15/04 11,411,304 Unknown Reclassification

P.F. Chang's China 

Bistro, Inc.

PFCB Nasdaq 03/15/04 26,038,000 SEC Reclassification Related Party 

Transaction

Restructuring, 

Assets or 

Inventory

Paxson 

Communications 

Corporation

PAX Amex 03/15/04 67,540,702 Unknown Acquisition or 

Merger

Quovadx, Inc. QVDX Nasdaq 03/15/04 39,279,000 Company Revenue

Service 

Corporation 

International

SRV NYSE 03/15/04 353,088,000 Unknown Revenue

SPSS Inc. SPSS Nasdaq 03/15/04 17,228,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

The Phoenix 

Companies, Inc.

PNX NYSE 03/15/04 102,301,000 Company Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 47 GAO-06-1053R Financial Restatement Database

Verdisys, Inc. VDYS OTC 03/15/04 30,259,880 SEC Revenue

Veritas Software 

Corporation

VRTS Nasdaq 03/15/04 444,921,000 Company Revenue Cost or 

Expense

Acquisition or 

Merger

CMS Energy 

Corporation

CMS NYSE 03/17/04 161,100,000 SEC Related Party 

Transaction

MedicalCV Inc. MDCVU OTC 03/17/04 9,489,670 Company Reclassification

Evans & 

Sutherland 

Computer 

Corporation

ESCC Nasdaq 03/18/04 10,488,000 Company Revenue Cost or 

Expense

Lattice 

Semiconductor 

Corporation

LSCC Nasdaq 03/18/04 112,627,000 Company Revenue

Gyrodyne 

Company of 

America Inc.

GYRO Nasdaq 03/22/04 1,155,838 Company Restructuring, 

Assets or 

Inventory

Asconi 

Corporation

ACD Amex 03/23/04 12,048,933 SEC Securities 

Related

Cost or 

Expense

Cellegy 

Pharmaceuticals, 

Inc.

CLGY Nasdaq 03/24/04 20,087,000 Company Securities 

Related

Blue Ridge 

Energy, Inc.

BREY OTC 03/25/04 7,516,094 Company Cost or Expense

Comarco, Inc. CMRO Nasdaq 03/25/04 7,285,000 Company Cost or Expense

Westar Energy, 

Inc.

WR NYSE 03/25/04 74,464,910 Company Reclassification

Claimsnet.com 

Inc.

CLAI OTC 03/26/04 20,537,000 Company Cost or Expense

Credit Suisse 

Group

CSR NYSE 03/26/04 1,110,819,481 Company Cost or Expense

Shurgard Storage 

Centers, Inc.

SHU NYSE 03/26/04 45,654,000 Company Cost or Expense

Key Energy 

Services, Inc.

KEG NYSE 03/29/04 131,433,000 Company Restructuring, 

Assets or 

Inventory

Sonus Networks, 

Inc.

SONS Nasdaq 03/29/04 255,592,000 Company 

and Auditor

Revenue Other

AaiPharma, Inc. AAII Nasdaq 03/30/04 28,653,000 Company Revenue

Allied Holdings, 

Inc.

AHI Amex 03/30/04 8,789,000 Company Reclassification

Goodrich 

Petroleum 

Corporation

GDP NYSE 03/30/04 20,796,148 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 48 GAO-06-1053R Financial Restatement Database

Hollywood Media 

Corporation

HOLL Nasdaq 03/30/04 26,308,112 Company 

and Auditor

Cost or Expense

MSC.Software 

Corporation

MNS NYSE 03/30/04 42,803,000 Auditor Revenue Cost or 

Expense

Restructuring, 

Assets or 

Inventory

Scan-Optics, Inc. SOCR OTC 03/30/04 7,026,232 Company Other

SmartVideo 

Technologies Inc.

SMVD OTC 03/30/04 10,084,446 Company Reclassification

Synagro 

Technologies, Inc.

SYGR Nasdaq 03/30/04 19,775,821 Unknown Reclassification

Wilshire Financial 

Services Group 

Inc.

WFSG Nasdaq 03/30/04 21,288,258 Company Acquisition or 

Merger

Data Systems & 

Software Inc.

DSSCE Nasdaq 03/31/04 7,570,000 Auditor Securities 

Related

Acquisition or 

Merger

Kansas City 

Southern 

Industries Inc.

KSU NYSE 03/31/04 63,811,000 Unknown Cost or Expense

Paxson 

Communications 

Corporation

PAX Amex 03/31/04 67,540,702 Unknown Cost or Expense

Pemco Aviation 

Group, Inc.

PAGI Nasdaq 03/31/04 4,544,000 Unknown Related Party 

Transaction

Premier Financial 

Bancorp, Inc.

PFBI Nasdaq 03/31/04 5,235,000 Company Restructuring, 

Assets or 

Inventory

Other

Strategic 

Distribution, Inc.

STRD Nasdaq 03/31/04 2,953,301 Company Cost or Expense

Dynacq 

Healthcare, Inc.

DYIIE Nasdaq 04/06/04 14,962,864 SEC Reclassification Securities 

Related

First Bancshares, 

Inc.

FSLO OTC 04/06/04 . Unknown Securities 

Related

Other

Goodyear Tire & 

Rubber Company

GT NYSE 04/12/04 175,300,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Other

Pro-Fac 

Cooperative, Inc.

PFACP Nasdaq 04/12/04 1,833,738 Company Restructuring, 

Assets or 

Inventory

Nektar 

Therapeutics

NKTR Nasdaq 04/13/04 83,501,000 Company 

and Auditor

Securities 

Related

Blyth, Inc. BTH NYSE 04/14/04 46,105,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Reclassification

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 49 GAO-06-1053R Financial Restatement Database

Prolong 

International 

Corporation

PRL Amex 04/14/04 29,789,598 Company Reclassification Cost or 

Expense

Royal BodyCare, 

Inc.

ROBE OTC 04/14/04 20,813,667 Company 

and Auditor

Revenue

Diversified 

Corporate 

Resources, Inc.

HIR Amex 04/15/04 4,932,000 Unknown Securities 

Related

Telephone and 

Data Systems, Inc.

TDS Amex 04/19/04 57,579,000 Company Cost or Expense Reclassification

United States 

Cellular 

Corporation

USM Amex 04/19/04 86,653,000 Company Cost or Expense Reclassification

Computer 

Associates 

International, Inc.

CA NYSE 04/26/04 615,000,000 Company Revenue

Advanced 

Materials Group, 

Inc.

ADMG OTC 04/27/04 9,226,829 Company Cost or Expense

Global Crossing 

Ltd.

GLBC Nasdaq 04/27/04 22,000,000 Company Cost or Expense

Mesa Air Group, 

Inc.

MESA Nasdaq 04/30/04 42,435,000 Company Cost or Expense

Asconi 

Corporation

ACD Amex 05/03/04 12,057,440 SEC Related Party 

Transaction

Catalina Marketing 

Corporation

POS NYSE 05/03/04 52,245,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Acclaim 

Entertainment, 

Inc.

AKLM Nasdaq 05/05/04 109,254,000 Unknown Reclassification

Alpharma Inc. ALO NYSE 05/06/04 52,518,000 Other Restructuring, 

Assets or 

Inventory

Computer 

Associates 

International, Inc.

CA NYSE 05/06/04 615,000,000 SEC Revenue

Tegal Corporation TGAL Nasdaq 05/06/04 41,812,000 Unknown Securities 

Related

Cinergy 

Corporation

CIN NYSE 05/07/04 180,236,000 Unknown Securities 

Related

Biotel Inc. BTEL OTC 05/10/04 2,967,131 Unknown Revenue

Churchill Downs 

Inc.

CHDN Nasdaq 05/10/04 13,460,000 Unknown Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 50 GAO-06-1053R Financial Restatement Database

Sierra Pacific 

Resources

SRP NYSE 05/10/04 117,279,506 Unknown Securities 

Related

Cost or 

Expense

Alaska Air Group, 

Inc.

ALK NYSE 05/11/04 26,818,000 Unknown Reclassification

BCSB Bankcorp, 

Inc.

BCSB Nasdaq 05/12/04 5,841,516 Company Other

ViaSat Inc. VSAT Nasdaq 05/12/04 28,276,000 Unknown Restructuring, 

Assets or 

Inventory

Checkpoint 

Systems, Inc.

CKP NYSE 05/13/04 37,200,000 Company Cost or Expense

Per-Se 

Technologies, Inc.

PSTIE Nasdaq 05/13/04 31,530,000 Unknown Reclassification Revenue Cost or 

Expense

Global Power 

Equipment Group, 

Inc.

GEG NYSE 05/14/04 46,949,000 Unknown Reclassification

J. Alexander's 

Corporation

JAX Amex 05/14/04 6,776,000 Auditor Securities 

Related

Analytical Surveys, 

Inc.

ANLT Nasdaq 05/17/04 1,858,000 Company Securities 

Related

Covad 

Communications 

Group, Inc.

COVD OTC 05/17/04 242,359,000 Company Securities 

Related

HMI Industries Inc. HMII OTC 05/17/04 6,746,000 SEC Cost or Expense

NYFIX, Inc. NYFXE Nasdaq 05/17/04 32,243,000 SEC Acquisition or 

Merger

Securities 

Related

Pegasus 

Communications 

Corporation

PGTVE Nasdaq 05/17/04 6,016,000 Unknown Cost or Expense

The BISYS Group, 

Inc.

BSG NYSE 05/17/04 120,575,000 Company Revenue

BakBone 

Software, Inc.

BKBOF OTC 05/20/04 58,621,216 Company Securities 

Related

Revenue

Orthodontic 

Centers of 

America, Inc.

OCA NYSE 05/20/04 50,270,000 Unknown Revenue

Commerical 

National Financial 

Corporation

CNAF Nasdaq 05/21/04 3,427,262 Company Acquisition or 

Merger

RCG Companies 

Inc.

RCG Amex 05/24/04 16,799,540 Company Acquisition or 

Merger

Reclassification

Canyon 

Resources 

Corporation

CAU Amex 05/25/04 27,985,900 Unknown Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 51 GAO-06-1053R Financial Restatement Database

Grill Concepts, Inc. GRIL Nasdaq 05/26/04 5,590,445 Auditor Securities 

Related

Arena Resources, 

Inc.

ARD Amex 05/28/04 7,183,855 Unknown Acquisition or 

Merger

Astris Energi Inc. ASRNF OTC 05/28/04 26,316,551 Unknown Securities 

Related

CHC Helicopter 

Corporation

FLI NYSE 06/08/04 42,673,000 Unknown Cost or Expense

AMC 

Entertainment Inc.

AEN Amex 06/09/04 37,608,000 Unknown Cost or Expense

Warrantech 

Corporation

WTEC OTC 06/09/04 15,398,677 SEC Revenue

DIMON Inc. DMN NYSE 06/10/04 48,004,000 Unknown Cost or Expense

HiEnergy 

Technologies, Inc.

HIET OTC 06/14/04 31,261,473 Unknown Securities 

Related

Sola International 

Inc.

SOL NYSE 06/14/04 32,577,000 Company Cost or Expense

Lowrance 

Electronics, Inc.

LEIX Nasdaq 06/15/04 4,395,000 Company Securities 

Related

Transcat, Inc. TRNS Nasdaq 06/21/04 6,321,000 Unknown Reclassification

Omnivision 

Technologies, Inc.

OVTI Nasdaq 06/23/04 61,131,000 Company Revenue

BankAtlantic 

Bancorp, Inc.

BBX NYSE 06/24/04 62,807,683 Company Securities 

Related

GoldSpring, Inc. GSPG OTC 06/24/04 196,355,461 Company Acquisition or 

Merger

Sonus Networks, 

Inc.

SONSE Nasdaq 06/24/04 250,127,000 Company 

and Auditor

Revenue Other

Rentrak 

Corporation

RENT Nasdaq 06/29/04 10,471,252 Company Revenue

Opticare Health 

Systems, Inc.

OPT Amex 07/01/04 30,663,562 Company Restructuring, 

Assets or 

Inventory

Reclassification

Fonix Corporation FNIX OTC 07/02/04 87,435,055 Company Acquisition or 

Merger

Life Partners 

Holdings, Inc.

LPHI Nasdaq 07/07/04 9,494,785 Unknown Cost or Expense

Newmont Mining 

Corporation

NEM NYSE 07/08/04 447,060,000 Company Reclassification

World Heart 

Corporation

WHRT Nasdaq 07/12/04 16,556,950 Company Revenue

Red Hat Inc. RHAT Nasdaq 07/13/04 195,633,000 Auditor Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 52 GAO-06-1053R Financial Restatement Database

Eagle Broadband, 

Inc.

EAG Amex 07/15/04 209,418,000 Unknown Acquisition or 

Merger

VaxGen, Inc. VXGNE Nasdaq 07/19/04 20,561,000 Company Revenue

FormFactor, Inc. FORM Nasdaq 07/20/04 37,090,000 Auditor Cost or Expense

Taser 

International, Inc.

TASR Nasdaq 07/20/04 63,948,784 Company Cost or Expense

Bay View Capital 

Corporation

BVC NYSE 07/21/04 6,588,000 Company Cost or Expense

Nature's Sunshine 

Products, Inc.

NATR Nasdaq 07/21/04 15,654,000 Company Cost or Expense

Advent Software, 

Inc.

ADVS Nasdaq 07/22/04 33,179,000 Company Securities 

Related

Baxter 

International Inc.

BAX NYSE 07/22/04 619,000,000 Company Revenue Other

Crosstex Energy, 

Inc.

XTXI Nasdaq 07/22/04 12,918,000 Company Other

Crosstex Energy, 

L.P.

XTEX Nasdaq 07/22/04 18,662,000 Company Other

Impac Mortgage 

Holdings, Inc.

IMH NYSE 07/22/04 65,939,000 Unknown Revenue Reclassification

Middleby 

Corporation

MIDD Nasdaq 07/22/04 10,048,000 Company Reclassification

Philadelphia 

Consolidated 

Holding 

Corporation

PHLY Nasdaq 07/22/04 23,193,000 Company Revenue

Ferro Corporation FOE NYSE 07/23/04 43,747,430 Company Other

Berry Petroleum 

Company

BRY NYSE 07/26/04 22,416,000 Unknown Cost or Expense

McAfee, Inc. MFE NYSE 07/27/04 172,103,000 Company Revenue Cost or 

Expense

SITEL Corporation SWW NYSE 07/28/04 73,710,000 Unknown Revenue

Tengtu 

International 

Corporation

TNTU OTC 07/28/04 102,792,110 Company Revenue

Thomson 

Corporation

TOC NYSE 07/28/04 655,835,944 Company Restructuring, 

Assets or 

Inventory

CGI Group Inc. GIB NYSE 07/29/04 419,510,503 Unknown Cost or Expense

LION, Inc. LINN OTC 07/29/04 34,096,314 Company Revenue

Millennium 

Chemicals Inc.

MCH NYSE 07/29/04 76,976,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 53 GAO-06-1053R Financial Restatement Database

Minerals 

Technologies Inc.

MTX NYSE 07/29/04 20,769,000 Company 

and Auditor

Cost or Expense

Telewest Global, 

Inc.

TLWT Nasdaq 07/29/04 245,000,000 Company Reclassification

Thomas Group, 

Inc.

TGIS OTC 07/29/04 10,529,020 Company 

and Auditor

Cost or Expense

Highwoods 

Properties, Inc.

HIW NYSE 08/04/04 54,002,000 Company 

and Auditor

Revenue Reclassification

The Brink's 

Company

BCO NYSE 08/04/04 55,500,000 Company Cost or Expense

Wireless Facilities, 

Inc.

WFII Nasdaq 08/04/04 75,700,000 Company Cost or Expense

XATA Corporation XATA Nasdaq 08/04/04 7,021,573 Unknown Securities 

Related

Covansys 

Corporation

CVNSE Nasdaq 08/05/04 28,616,000 Company Restructuring, 

Assets or 

Inventory

Zix Corporation ZIXI Nasdaq 08/05/04 32,029,000 Unknown Acquisition or 

Merger

Granite 

Broadcasting 

Corporation

GBTVK OTC 08/06/04 19,381,124 SEC Restructuring, 

Assets or 

Inventory

Bally Total Fitness 

Holding 

Corporation

BFT NYSE 08/09/04 33,171,836 Unknown Revenue

Coeur d'Alene 

Mines Corporation

CDE NYSE 08/09/04 213,261,000 Unknown Revenue

CP Ships Ltd. TEU NYSE 08/09/04 90,297,528 Unknown Cost or Expense

Interstate Bakeries 

Corporation

IBC NYSE 08/09/04 44,903,000 Company Cost or Expense

ScanSoft, Inc. SSFT Nasdaq 08/09/04 115,992,000 Company Revenue

Symantec 

Corporation

SYMC Nasdaq 08/09/04 368,269,000 Company Revenue

eCollege ECLG Nasdaq 08/10/04 20,694,481 Unknown Securities 

Related

Hanover Direct, 

Inc.

HNV Amex 08/10/04 31,356,000 Company Revenue

MSC.Software 

Corporation

MNS NYSE 08/11/04 42,360,000 Company 

and Auditor

Revenue Other

Stratagene 

Corporation

STGN Nasdaq 08/12/04 22,077,933 Company Securities 

Related

Teleglobe 

International 

Holdings Ltd.

TLGB Nasdaq 08/12/04 38,985,663 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 54 GAO-06-1053R Financial Restatement Database

United PanAm 

Financial 

Corporation

UPFC Nasdaq 08/12/04 18,022,000 Company 

and Auditor

Other

Electro Rent 

Corporation

ELRC Nasdaq 08/13/04 25,102,000 Unknown Cost or Expense

Huffy Corporation HUF NYSE 08/13/04 15,350,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Revenue

Integrated 

Electrical 

Services, Inc.

IES NYSE 08/13/04 38,835,737 Company 

and Auditor

Cost or Expense Revenue

Sight Resource 

Corporation

VISN OTC 08/15/04 30,698,000 Unknown Other

Hanger 

Orthopedic Group, 

Inc.

HGR NYSE 08/16/04 21,548,925 Company Revenue

iSecureTrac 

Corporation

ISRE OTC 08/16/04 57,721,146 Unknown Cost or Expense Securities 

Related

Isramco, Inc. ISRL Nasdaq 08/16/04 2,639,853 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Pegasus 

Communications 

Corporation

PGTVE Nasdaq 08/16/04 12,323,000 Unknown Cost or Expense

Transpro, Inc. TPR Amex 08/16/04 7,367,000 Unknown Revenue

Warwick Valley 

Telephone 

Company

WWVY

E

Nasdaq 08/16/04 5,401,780 Other Revenue

MetroCorp 

Bancshares, Inc.

MCBI Nasdaq 08/17/04 7,235,000 Company Revenue Cost or 

Expense

Golden 

Enterprises, Inc.

GLDC Nasdaq 08/18/04 11,852,830 Auditor Cost or Expense

UniSource Energy 

Corporation

UNS NYSE 08/23/04 35,113,000 Company Revenue

Centennial 

Communications 

Corporation

CYCL Nasdaq 08/31/04 104,366,000 Company 

and Auditor

Other Revenue

Implant Services 

Corporation

IMX Amex 09/01/04 10,962,703 Auditor Securities 

Related

Kookmin Bank KB NYSE 09/01/04 306,650,000 Other Acquisition or 

Merger

Cost or 

Expense

Securities 

Related

Veritas DGC Inc. VTS NYSE 09/01/04 34,895,000 Company Cost or Expense

Riverstone 

Networks, Inc.

RSTN OTC 09/02/04 127,247,000 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 55 GAO-06-1053R Financial Restatement Database

Canyon 

Resources 

Corporation

CAU Amex 09/08/04 28,557,500 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Cardinal Health, 

Inc.

CAH NYSE 09/13/04 434,700,000 SEC Revenue Cost or 

Expense

Other

Digimarc 

Corporation

DMRC Nasdaq 09/13/04 20,371,000 Company Cost or Expense

Global Crossing 

Ltd.

GLBCE Nasdaq 09/13/04 22,000,000 Company Cost or Expense

Rag Shops, Inc. RAGS Nasdaq 09/13/04 4,797,983 Unknown Cost or Expense

The Pantry, Inc. PTRY Nasdaq 09/13/04 21,102,000 Company Reclassification

Quality Dining, Inc. QDIN Nasdaq 09/15/04 10,212,000 Company Securities 

Related

Aerosonic 

Corporation

AIM Amex 09/16/04 3,921,019 Other Cost or Expense

Netopia, Inc. NTPAE Nasdaq 09/16/04 24,748,000 Company Revenue

Williams 

Companies Inc.

WMB NYSE 09/16/04 529,525,000 Unknown Reclassification

Flow International 

Corporation

FLOW Nasdaq 09/20/04 15,916,000 Company Reclassification Cost or 

Expense

Stonepath Group, 

Inc.

STG Amex 09/20/04 41,352,332 Company Cost or Expense

Tefron Ltd. TFR NYSE 09/20/04 15,603,904 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Dynegy Inc. DYN NYSE 09/22/04 504,000,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Municipal 

Mortgage & Equity, 

LLC

MMA NYSE 09/23/04 35,267,697 Company Cost or Expense

Intelligroup, Inc. ITIGE Nasdaq 09/24/04 35,103,000 Company Other Revenue

Edelbrock 

Corporation

EDEL Nasdaq 09/28/04 5,637,000 Company Cost or Expense

Acceris 

Communications 

Inc.

ACRS OTC 09/29/04 19,261,000 Auditor Securities 

Related

Energy West, Inc. EWST Nasdaq 09/29/04 2,598,506 Auditor Reclassification

IMPAC Medical 

Systems, Inc.

IMPCE Nasdaq 09/29/04 9,933,000 Auditor Revenue

PDI, Inc. PDII Nasdaq 09/29/04 14,933,000 Company Cost or Expense

UIL Holdings 

Corporation

UIL NYSE 09/29/04 14,593,000 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 56 GAO-06-1053R Financial Restatement Database

Ceridian 

Corporation

CEN NYSE 09/30/04 150,642,000 Company Cost or Expense

Ship Finance 

International Ltd.

SFL NYSE 09/30/04 74,610,946 Auditor Cost or Expense Reclassification

Axesstel, Inc AFT Amex 10/05/04 22,325,978 Company Cost or Expense

CyGene 

Laboratories, Inc.

CYGE OTC 10/07/04 42,712,579 Unknown Securities 

Related

ACR Group, Inc. ACRG OTC 10/08/04 11,030,000 Company Securities 

Related

Computer 

Horizons 

Corporation

CHRZ Nasdaq 10/08/04 30,931,000 Company Related Party 

Transaction

SunTrust Banks, 

Inc.

STI NYSE 10/11/04 283,502,000 Company Other

AMB Property 

Corporation

AMB NYSE 10/12/04 86,516,695 Company Cost or Expense

Pegasus 

Communications 

Corporation

PGTVE Nasdaq 10/12/04 12,323,000 Company Restructuring, 

Assets or 

Inventory

BRE Properties, 

Inc.

BRE NYSE 10/13/04 51,330,000 Company 

and Auditor

Cost or Expense

Analogic 

Corporation

ALOGE Nasdaq 10/14/04 13,546,000 Company Revenue

Centerplate, Inc. CVP Amex 10/14/04 22,524,992 SEC Securities 

Related

Morgan Stanley MWD NYSE 10/14/04 1,084,121,708 Company Cost or Expense

IMCO Recycling 

Inc.

IMF NYSE 10/19/04 15,186,000 Company 

and Auditor

Acquisition or 

Merger

Reclassification

Sprint Corporation FON NYSE 10/19/04 1,443,400,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Washington 

Federal, Inc.

WFSL Nasdaq 10/19/04 87,440,181 Company Securities 

Related

Transmeta 

Corporation

TMTA Nasdaq 10/20/04 175,487,000 Unknown Restructuring, 

Assets or 

Inventory

First Industrial 

Realty Trust, Inc.

FR NYSE 10/21/04 42,466,376 Company Cost or Expense

D&E 

Communications, 

Inc.

DECC Nasdaq 10/22/04 14,308,000 Company Securities 

Related

Vail Banks, Inc. VAIL Nasdaq 10/25/04 5,471,864 Auditor Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 57 GAO-06-1053R Financial Restatement Database

Flowserve 

Corporation

FLS NYSE 10/26/04 55,429,000 Company Cost or Expense

Intergraph 

Corporation

INGR Nasdaq 10/27/04 35,398,000 Company Revenue

Investors Financial 

Services 

Corporation

IFIN Nasdaq 10/27/04 68,617,491 Company Cost or Expense

NII Holdings, Inc. NIHD Nasdaq 10/27/04 79,196,000 Company Other

SOURCECORP, 

Inc.

SRCP Nasdaq 10/27/04 16,217,000 Company Revenue

Island Pacific, Inc. IPI Amex 10/28/04 63,031,000 Company Revenue Cost or 

Expense

Acquisition or 

Merger

Martha Stewart 

Living Omnimedia, 

Inc.

MSO NYSE 10/28/04 49,698,000 Unknown Cost or Expense

EMC Insurance 

Group, Inc.

EMCI Nasdaq 10/29/04 11,561,870 Unknown Securities 

Related

NovaDel Pharma 

Inc.

NVD Amex 11/01/04 40,606,000 Auditor Securities 

Related

Stillwater Mining 

Company

SWC NYSE 11/01/04 90,714,000 Unknown Cost or Expense

Blount 

International, Inc.

BLT NYSE 11/02/04 47,292,000 Company Revenue

Material Sciences 

Corporation

MSC NYSE 11/02/04 14,448,000 Company Restructuring, 

Assets or 

Inventory

Reclassification

Western Wireless 

Corporation

WCA Nasdaq 11/02/04 102,106,000 Company Cost or Expense

Cephalon, Inc. CEPH Nasdaq 11/03/04 65,065,000 Company Cost or Expense

DPL Inc. DPL NYSE 11/03/04 127,800,000 Employee Securities 

Related

Cost or 

Expense

Haggar 

Corporation

HGGR Nasdaq 11/03/04 7,072,000 Unknown Other Related Party 

Transaction

Presidential Life 

Corporation

PLFE Nasdaq 11/03/04 29,444,050 Company Acquisition or 

Merger

Terremark 

Worldwide, Inc.

TWW Amex 11/03/04 39,100,568 Company Securities 

Related

Time Warner Inc. TWX NYSE 11/03/04 4,722,300,000 SEC Acquisition or 

Merger

Carrollton Bancorp CRRB Nasdaq 11/04/04 2,851,158 Company Cost or Expense

E-Loan, Inc. EELN Nasdaq 11/04/04 68,291,000 Company Revenue Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 58 GAO-06-1053R Financial Restatement Database

The Smith & 

Wollensky 

Restaurant Group, 

Inc.

SWRG Nasdaq 11/04/04 9,841,596 Company Cost or Expense

Emeritus Assisted 

Living

ESC Amex 11/05/04 10,821,000 Company Cost or Expense

Goodyear Tire & 

Rubber Company

GT NYSE 11/05/04 177,900,000 Company Reclassification Cost or 

Expense

Restructuring, 

Assets or 

Inventory

United PanAm 

Financial 

Corporation

UPFC Nasdaq 11/05/04 18,385,000 Company Other

Albany Molecular 

Research, Inc.

AMRI Nasdaq 11/08/04 32,183,000 Company Securities 

Related

Blonder Tongue 

Laboratories, Inc.

BDR Amex 11/08/04 8,015,000 Company Restructuring, 

Assets or 

Inventory

Symbol 

Technologies, Inc.

SBL NYSE 11/08/04 241,402,000 Company Revenue Restructuring, 

Assets or 

Inventory

CGI Group Inc. GIB NYSE 11/09/04 441,573,512 Company Acquisition or 

Merger

Hercules Inc. HPC NYSE 11/09/04 110,500,000 Other Cost or Expense

IMPAX 

Laboratories, Inc.

IPXL Nasdaq 11/09/04 62,417,454 Company Revenue Cost or 

Expense

Lamar Advertising 

Company

LAMR Nasdaq 11/09/04 104,945,008 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Mayor's Jewelers, 

Inc.

MYR Amex 11/09/04 95,582,537 Company Securities 

Related

Register.com, Inc. RCOM Nasdaq 11/09/04 25,056,000 Company Cost or Expense

Vintage 

Petroleum, Inc.

VPI NYSE 11/09/04 66,888,000 Unknown Securities 

Related

Compass Minerals 

International, Inc.

CMP NYSE 11/10/04 32,323,129 Company Cost or Expense

FIND/SVP, Inc. FSVP OTC 11/10/04 21,502,585 Company Securities 

Related

Hanover Direct, 

Inc.

HNV Amex 11/10/04 32,585,000 Company Revenue

Laidlaw 

International, Inc.

LI NYSE 11/10/04 104,100,000 Unknown Cost or Expense

Vital Images, Inc. VTAL Nasdaq 11/10/04 12,482,797 Company Revenue

Telewest Global, 

Inc.

TLWT Nasdaq 11/11/04 245,000,000 Company Reclassification Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 59 GAO-06-1053R Financial Restatement Database

West Marine, Inc. WMAR Nasdaq 11/11/04 21,229,000 Company 

and Auditor

Cost or Expense

Applied Imaging 

Corporation

AICX Nasdaq 11/15/04 4,772,000 Company Revenue

Autobytel, Inc. ABTL Nasdaq 11/15/04 44,049,000 Company Revenue Cost or 

Expense

Bally Total Fitness 

Holding 

Corporation

BFT NYSE 11/15/04 33,268,395 Company Revenue Other

Carver Bancorp, 

Inc.

CNY Amex 11/15/04 2,504,747 Unknown Securities 

Related

Restructuring, 

Assets or 

Inventory

Electronic Data 

Systems 

Corporation

EDS NYSE 11/15/04 523,000,000 Auditor Cost or Expense Revenue

Integrity 

Bancshares, Inc.

ITYC OTC 11/15/04 4,293,193 Unknown Other

MDC Partners Inc. MDCAE Nasdaq 11/15/04 22,207,229 Auditor Securities 

Related

Cost or 

Expense

Revenue

TurboChef 

Technologies, Inc.

TCF Amex 11/15/04 80,030,949 Company Revenue

Integrity Financial 

Corporation

IFCB Nasdaq 11/16/04 5,075,588 Company Other

Motorcar Parts of 

America, Inc.

MPAA OTC 11/16/04 8,590,828 SEC Revenue

Petroleum GeoServices ASAPGEOY OTC 11/16/04 20,000,000 Auditor Revenue Restructuring, 

Assets or 

Inventory

Cost or 

Expense

BearingPoint, Inc. BE NYSE 11/18/04 197,039,303 Company Revenue

Tri-Valley 

Corporation

TIV Amex 11/19/04 22,123,363 Company Revenue

Willamette Valley 

Vineyards, Inc.

WVVI Nasdaq 11/19/04 4,580,883 SEC Cost or Expense

VirtGame 

Corporation

VTGI OTC 11/22/04 33,472,827 Company Revenue

CKE Restaurants, 

Inc.

CKR NYSE 11/23/04 71,417,000 Company 

and Auditor

Cost or Expense Restructuring, 

Assets or 

Inventory

Houston 

Exploration 

Company

THX NYSE 11/23/04 28,486,000 Company Reclassification

PDC Innovative 

Industries, Inc.

PDCN OTC 11/23/04 58,930,000 SEC Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 60 GAO-06-1053R Financial Restatement Database

Aspen Technology, 

Inc

AZPNE Nasdaq 11/24/04 42,153,000 Company Revenue

UGI Corporation UGI NYSE 11/29/04 52,600,000 Company Cost or Expense

Inverness Medical 

Innovations, Inc.

IMA Amex 12/02/04 20,942,000 Unknown Cost or Expense

Pegasus 

Communications 

Corporation

PGTVE Nasdaq 12/02/04 12,323,000 Company Restructuring, 

Assets or 

Inventory

Bindview 

Corporation

BVEWE Nasdaq 12/06/04 47,889,000 Company Revenue

McRae Industries, 

Inc.

MRIA Amex 12/07/04 2,768,499 Company Restructuring, 

Assets or 

Inventory

King 

Pharmaceuticals, 

Inc.

KG NYSE 12/08/04 241,803,000 Company 

and Auditor

Cost or Expense

ViryaNet, Ltd. VRYA Nasdaq 12/09/04 4,981,749 Company 

and Auditor

Revenue

Analogic 

Corporation

ALOGE Nasdaq 12/13/04 13,464,000 Company Revenue

Carmike Cinemas, 

Inc.

CKECE Nasdaq 12/14/04 12,601,000 Company Cost or Expense Reclassification

Integrated 

Electrical 

Services, Inc.

IES NYSE 12/14/04 38,665,537 Company Revenue Cost or 

Expense

Restructuring, 

Assets or 

Inventory

Peoples Energy 

Corporation

PGL NYSE 12/14/04 37,993,000 Company Other

United Retail 

Group, Inc.

URGI Nasdaq 12/14/04 12,869,947 Company 

and Auditor

Cost or Expense

MFRI, Inc. MFRI Nasdaq 12/15/04 5,234,000 Company Reclassification

Darden 

Restaurants, Inc.

DRI NYSE 12/16/04 163,400,000 Company 

and Auditor

Cost or Expense

Federal National 

Mortgage 

Association

FNM NYSE 12/16/04 970,000,000 Other Securities 

Related

Jack in the Box 

Inc.

JBX NYSE 12/16/04 37,313,000 Company 

and Auditor

Cost or Expense

Scientific Learning 

Corporation

SCILE Nasdaq 12/17/04 16,408,039 Company 

and Auditor

Revenue

ABM Industries 

Inc.

ABM NYSE 12/20/04 49,785,000 Company Other Restructuring, 

Assets or 

Inventory

Asyst 

Technologies, Inc.

ASYTE Nasdaq 12/20/04 47,553,000 Company Cost or Expense Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 61 GAO-06-1053R Financial Restatement Database

Flow International 

Corporation

FLOW Nasdaq 12/20/04 15,950,000 Company Reclassification Securities 

Related

Granite City Food 

& Brewery Ltd.

GCFB Nasdaq 12/20/04 4,132,933 SEC Securities 

Related

Brinker 

International, Inc.

EAT NYSE 12/22/04 96,471,000 Company 

and Auditor

Cost or Expense Restructuring, 

Assets or 

Inventory

Telephone and 

Data Systems, Inc.

TDS Amex 12/22/04 57,823,000 Company Reclassification

United States 

Cellular 

Corporation

USM Amex 12/22/04 87,125,000 Company Reclassification

Valley Commerce 

Bancorp

VCBP OTC 12/22/04 2,110,206 Company Restructuring, 

Assets or 

Inventory

Alaska Air Group, 

Inc.

ALK NYSE 12/23/04 26,932,000 Company Revenue

BakBone 

Software, Inc.

BKBOE OTC 12/23/04 64,523,199 Company 

and Auditor

Securities 

Related

Genius Products, 

Inc.

GNPI OTC 12/23/04 28,000,009 Company Revenue

NATCO Group Inc. NTG NYSE 12/23/04 16,042,000 Company Reclassification

TeleTech Holdings 

Inc.

TTEC Nasdaq 12/30/04 76,109,000 SEC Cost or Expense

Krispy Kreme 

Doughnuts, Inc.

KKD NYSE 01/04/05 63,351,000 Company Acquisition or 

Merger

NDCHealth 

Corporation

NDC NYSE 01/05/05 35,987,000 SEC Restructuring, 

Assets or 

Inventory

Savient 

Pharmaceuticals, 

Inc.

SVNT Nasdaq 01/05/05 60,545,000 Company Revenue

Brocade 

Communications 

Systems, Inc.

BRCD Nasdaq 01/06/05 271,767,000 Company Securities 

Related

PeopleSupport, 

Inc.

PSPT Nasdaq 01/11/05 18,946,000 Company 

and Auditor

Cost or Expense

Volt Information 

Sciences, Inc.

VOL NYSE 01/11/05 15,291,000 Company Revenue

PEMSTAR, Inc. PMTRE Nasdaq 01/13/05 45,154,000 Company Other

Terex Corporation TEX NYSE 01/13/05 51,100,000 Company Related Party 

Transaction

Mitek Systems, 

Inc.

MITK OTC 01/14/05 11,841,862 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 62 GAO-06-1053R Financial Restatement Database

Embarcadero 

Technologies, Inc.

EMBTE Nasdaq 01/18/05 25,982,000 Company Revenue

Ferro Corporation FOE NYSE 01/18/05 42,235,000 Company Revenue

Hollinger 

International, Inc.

HLR NYSE 01/18/05 90,486,000 Unknown Cost or Expense Securities 

Related

Cardinal Financial 

Corporation

CFNL Nasdaq 01/19/05 18,830,000 Unknown Acquisition or 

Merger

Collectors 

Universe, Inc.

CLCT Nasdaq 01/19/05 7,571,000 Company Restructuring, 

Assets or 

Inventory

PlanetLink 

Communications, 

Inc.

PLKC OTC 01/19/05 209,369,558 Company Other

Rubio's 

Restaurants, Inc.

RUBO Nasdaq 01/19/05 9,679,000 Company 

and Auditor

Cost or Expense

Bandag, Inc. BDG NYSE 01/20/05 19,707,000 Company Acquisition or 

Merger

K-tel International, 

Inc.

KTEL OTC 01/20/05 13,654,000 Unknown Other

Total 

Entertainment 

Restaurant 

Corporation

TENT Nasdaq 01/24/05 10,392,639 Other Cost or Expense

Brocade 

Communications 

Systems, Inc.

BRCD Nasdaq 01/25/05 271,767,000 Company Securities 

Related

ILOG S.A. ILOG Nasdaq 01/25/05 18,722,000 Company Cost or Expense

Northeast Utilities NU NYSE 01/25/05 129,278,505 Unknown Securities 

Related

Lone Star 

Steakhouse & 

Saloon, Inc.

STAR Nasdaq 01/26/05 22,211,000 Unknown Cost or Expense

Comstock 

Resources, Inc.

CRK NYSE 01/27/05 37,356,000 Company Restructuring, 

Assets or 

Inventory

Siebel Systems, 

Inc.

SEBL Nasdaq 01/27/05 512,963,000 Company Cost or Expense

Wendy's 

International, Inc.

WEN NYSE 01/27/05 114,596,000 Company 

and Auditor

Cost or Expense

Ashland, Inc. ASH NYSE 01/28/05 74,000,000 Auditor Cost or Expense

Tripath 

Technology, Inc.

TRPH Nasdaq 01/28/05 51,950,000 Company Revenue

Ceridian 

Corporation

CEN NYSE 01/31/05 150,662,000 Company Securities 

Related

Revenue Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 63 GAO-06-1053R Financial Restatement Database

Champps 

Entertainment, 

Inc.

CMPP Nasdaq 01/31/05 12,888,000 Company Cost or Expense

I/OMagic 

Corporation

IOMG OTC 01/31/05 4,529,672 Company Revenue

MeadWestvaco 

Corporation

MWV NYSE 01/31/05 205,900,000 Company Cost or Expense

Navistar 

International 

Corporation

NAV NYSE 01/31/05 76,300,000 Company Restructuring, 

Assets or 

Inventory

The Pep Boys - 

Manny, Moe & 

Jack

PBY NYSE 01/31/05 55,185,000 Company Cost or Expense

Visteon 

Corporation

VC NYSE 01/31/05 125,600,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Other

CEC 

Entertainment, 

Inc.

CEC NYSE 02/01/05 37,451,000 Company Cost or Expense

Allis-Chalmers 

Energy, Inc.

ALY Amex 02/03/05 17,789,000 Company Acquisition or 

Merger

Dot Hill Systems 

Corporation

HILL Nasdaq 02/03/05 45,717,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Ingles Markets, 

Inc.

IMKT Nasdaq 02/03/05 24,217,776 SEC Cost or Expense

Maxtor 

Corporation

MXO NYSE 02/03/05 251,595,181 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Royal Dutch 

Petroleum 

Company

RD NYSE 02/03/05 2,023,212,126 SEC Restructuring, 

Assets or 

Inventory

Shell Transport 

and Trading 

Company, PLC

SC NYSE 02/03/05 1,604,150,454 SEC Restructuring, 

Assets or 

Inventory

Target Corporation TGT NYSE 02/03/05 885,553,006 Company 

and Auditor

Cost or Expense Securities 

Related

WebMethods, Inc. WEBM Nasdaq 02/03/05 53,103,000 Company Revenue Cost or 

Expense

Hypercom 

Corporation

HYC NYSE 02/04/05 52,391,115 Company Cost or Expense

UGI Corporation UGI NYSE 02/04/05 52,543,000 Company Cost or Expense

Flowserve 

Corporation

FLS NYSE 02/07/05 55,700,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 64 GAO-06-1053R Financial Restatement Database

UbiquiTel Inc. UPCS Nasdaq 02/07/05 98,644,000 Company Cost or Expense

BRE Properties, 

Inc.

BRE NYSE 02/08/05 51,330,000 Company Cost or Expense

CECO 

Environmental 

Corp

CECE Nasdaq 02/08/05 9,993,260 Company Revenue

Taubman Centers, 

Inc.

TCO NYSE 02/08/05 49,791,718 Company Cost or Expense

UTStarcom, Inc. UTSI Nasdaq 02/08/05 132,949,000 Company Cost or Expense

Applebee's 

International, Inc.

APPB Nasdaq 02/09/05 82,375,000 Company Cost or Expense

Big 5 Sporting 

Goods 

Corporation

BGFV Nasdaq 02/09/05 22,792,000 Company Cost or Expense

Borders Group Inc BGP NYSE 02/09/05 77,900,000 Company Cost or Expense

CIGNA 

Corporation

CI NYSE 02/09/05 132,726,000 Company Securities 

Related

URS Corporation URS NYSE 02/09/05 44,823,000 Company Other

H.B. Fuller 

Company

FUL NYSE 02/10/05 28,962,240 Company Other

AnnTaylor Stores 

Corporation

ANN NYSE 02/11/05 72,933,000 Company Cost or Expense

Buca, Inc. BUCA Nasdaq 02/11/05 20,180,235 Company Cost or Expense

Friedman 

Industries Inc.

FRD Amex 02/11/05 7,736,885 Company Restructuring, 

Assets or 

Inventory

Kmart Holding 

Corporation

KMRT Nasdaq 02/11/05 101,400,000 SEC Securities 

Related

Wild Oats Markets, 

Inc.

OATS Nasdaq 02/11/05 28,554,000 Company Other Restructuring, 

Assets or 

Inventory

Data I/O 

Corporation

DAIO Nasdaq 02/14/05 8,550,000 Company Restructuring, 

Assets or 

Inventory

EPlus Inc. PLUS Nasdaq 02/14/05 9,433,250 Company Cost or Expense

MAIR Holdings, 

Inc.

MAIR Nasdaq 02/14/05 21,050,000 Company Cost or Expense

Molex Inc. MOLXE Nasdaq 02/14/05 190,509,000 Company Other Cost or 

Expense

Restructuring, 

Assets or 

Inventory

OfficeMax, Inc. OMX NYSE 02/14/05 92,956,000 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 65 GAO-06-1053R Financial Restatement Database

Seacoast Banking 

Corporation of 

Florida

SBCF Nasdaq 02/14/05 15,692,505 Auditor Securities 

Related

Abercrombie & 

Fitch Company

ANF NYSE 02/15/05 95,110,000 Company Cost or Expense

American 

Petroleum Group, 

Inc.

AMPE OTC 02/15/05 5,401,000 Company Securities 

Related

Other

Career Education 

Corporation

CECO Nasdaq 02/15/05 105,195,000 Unknown Revenue

CFC International, 

Inc.

CFCI Nasdaq 02/15/05 4,612,655 Company Other

Crown Castle 

International 

Corporation

CCI NYSE 02/15/05 223,601,000 Company 

and Auditor

Cost or Expense

Nordstrom, Inc. JWN NYSE 02/15/05 139,197,000 SEC Cost or Expense

Sears, Roebuck & 

Company

S NYSE 02/15/05 216,700,000 SEC Reclassification Cost or 

Expense

Benihana Inc. BNHNA 

and 

BNHN

Nasdaq 02/16/05 10,188,000 SEC Cost or Expense

Datastream 

Systems, Inc.

DSTM Nasdaq 02/16/05 20,153,000 Company Revenue

Starbucks 

Corporation

SBUX Nasdaq 02/16/05 414,031,000 Company Cost or Expense

The Mills 

Corporation

MLS NYSE 02/16/05 55,323,000 Company Related Party 

Transaction

Cost or 

Expense

Too, Inc. TOO NYSE 02/16/05 34,955,000 Company Cost or Expense

CBRL Group, Inc. CBRL Nasdaq 02/17/05 53,816,998 Company Cost or Expense

Denny's 

Corporation

DNYY OTC 02/17/05 90,219,000 Company Cost or Expense

Design Within 

Reach, Inc.

DWRI Nasdaq 02/17/05 14,706,000 Auditor Restructuring, 

Assets or 

Inventory

Motorcar Parts of 

America, Inc.

MPAA OTC 02/17/05 8,599,969 SEC Revenue Cost or 

Expense

Nextel 

Communications 

Inc.

NXTL Nasdaq 02/17/05 1,139,000,000 Company Cost or Expense

INVESTools, Inc. IED Amex 02/18/05 44,971,000 Company 

and Auditor

Revenue

Toys "R" Us, Inc. TOY NYSE 02/18/05 218,100,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 66 GAO-06-1053R Financial Restatement Database

Wild Oats Markets, 

Inc.

OATS Nasdaq 02/18/05 28,554,000 Company Cost or Expense

Systemax Inc. SYX NYSE 02/21/05 35,500,000 Company Restructuring, 

Assets or 

Inventory

A.C. Moore Arts & 

Crafts, Inc.

ACMR Nasdaq 02/22/05 20,209,000 Company Cost or Expense

Ampex 

Corporation

AEXCA OTC 02/22/05 3,901,223 SEC Other

Chiron 

Corporation

CHIR Nasdaq 02/22/05 187,108,000 Company Revenue Cost or 

Expense

Countrywide 

Financial 

Corporation

CFC NYSE 02/22/05 610,676,000 Auditor Securities 

Related

Dominoís Pizza, 

Inc.

DPZ NYSE 02/22/05 71,555,554 Company Cost or Expense

Glimcher Realty 

Trust

GRT NYSE 02/22/05 39,703,000 Company Revenue

JAKKS Pacific, 

Inc.

JAKK Nasdaq 02/22/05 32,256,000 SEC Acquisition or 

Merger

Kohl's Corporation KSS NYSE 02/22/05 344,773,000 Company Cost or Expense

RenaissanceRe 

Holdings Ltd

RNR NYSE 02/22/05 71,950,688 Company Revenue

The Gymboree 

Corporation

GYMB Nasdaq 02/22/05 31,391,000 Company Cost or Expense

Big Lots, Inc. BLI NYSE 02/23/05 114,801,000 Company Cost or Expense

Lowe's 

Companies, Inc.

LOW NYSE 02/23/05 805,000,000 Company Cost or Expense

Pacific Sunwear of 

California Inc.

PSUN Nasdaq 02/23/05 77,464,000 SEC Cost or Expense

Presidential Life 

Corporation

PLFE Nasdaq 02/23/05 29,452,395 Company Securities 

Related

Synagro 

Technologies, Inc.

SYGR Nasdaq 02/23/05 20,020,183 Company Revenue

The J. Jill Group, 

Inc.

JILL Nasdaq 02/23/05 20,145,000 SEC Cost or Expense

Calpine 

Corporation

CPN NYSE 02/24/05 447,599,000 Unknown Other

Industrial 

Distribution Group, 

Inc.

IDGR Nasdaq 02/24/05 9,793,911 Company Cost or Expense

Internap Network 

Services 

Corporation

IIP Amex 02/24/05 338,199,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 67 GAO-06-1053R Financial Restatement Database

Limited Brands, 

Inc.

LTD NYSE 02/24/05 417,234,000 Company Cost or Expense

The Dress Barn, 

Inc.

DBRN Nasdaq 02/24/05 30,491,000 Company Cost or Expense

Bakers Footwear 

Group

BKRS Nasdaq 02/25/05 5,147,601 Company Cost or Expense

CVS Corporation CVS NYSE 02/25/05 418,600,000 SEC Cost or Expense

SBA 

Communications 

Corporation

SBAC Nasdaq 02/25/05 65,260,000 Company Cost or Expense

American Tower 

Corporation

AMT NYSE 02/28/05 230,158,000 Company Cost or Expense

Brown Shoe 

Company, Inc.

BWS NYSE 02/28/05 18,808,000 Company Cost or Expense

Build-A-Bear 

Workshop, Inc.

BBW NYSE 02/28/05 20,123,927 Company Cost or Expense

Calton, Inc. CTON OTC 02/28/05 9,373,000 Company Other

CAS Medical 

Systems, Inc.

CAMY OTC 02/28/05 11,435,494 Company Cost or Expense

GulfWest Energy 

Inc.

GULF OTC 02/28/05 31,618,275 Company Securities 

Related

Macrovision 

Corporation

MVSN Nasdaq 02/28/05 51,341,000 Company Cost or Expense

Midwest Banc 

Holdings, Inc.

MBHI Nasdaq 02/28/05 18,439,000 Auditor Securities 

Related

Providian 

Financial 

Corporation

PVN NYSE 02/28/05 340,436,000 Company Securities 

Related

Tractor Supply 

Company

TSCO Nasdaq 02/28/05 40,914,000 SEC Cost or Expense

Willbros Group 

Inc.

WG NYSE 02/28/05 21,250,257 Company Cost or Expense Related Party 

Transaction

Other

Curtiss-Wright 

Corporation

CW NYSE 03/01/05 12,673,912 Company Cost or Expense

Halliburton 

Company

HAL NYSE 03/01/05 510,000,000 Company Cost or Expense

Nektar 

Therapeutics

NKTR Nasdaq 03/01/05 84,708,000 Company Reclassification

Payless 

ShoeSource, Inc.

PSS NYSE 03/01/05 68,020,000 Company Cost or Expense

Red Robin 

Gourmet Burgers, 

Inc.

RRGB Nasdaq 03/01/05 16,406,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 68 GAO-06-1053R Financial Restatement Database

Savannah Electric 

Power Co

SZH NYSE 03/01/05 10,844,635 Unknown Revenue

Talk America 

Holdings, Inc.

TALK Nasdaq 03/01/05 27,813,000 SEC Reclassification Restructuring, 

Assets or 

Inventory

American Eagle 

Outfitters, Inc

AEOS Nasdaq 03/02/05 156,109,000 Company Cost or Expense

Collins Industries, 

Inc.

COLL Nasdaq 03/02/05 6,178,537 Unknown Cost or Expense

Global Signal Inc. GSL NYSE 03/02/05 53,935,000 Company Cost or Expense

Hot Topic, Inc. HOTT Nasdaq 03/02/05 47,875,000 Company Cost or Expense

Jo-Ann Stores, 

Inc.

JAS NYSE 03/02/05 22,887,000 Company Cost or Expense

Main Street 

Restaurant Group 

Inc.

MAIN Nasdaq 03/02/05 14,856,000 Company Cost or Expense

New World 

Restaurant Group, 

Inc.

NWRG OTC 03/02/05 9,842,414 Company Cost or Expense

Regal 

Entertainment 

Group

RGC NYSE 03/02/05 149,220,000 Unknown Revenue

Shoe Pavilion, Inc. SHOE Nasdaq 03/02/05 6,909,000 Company Cost or Expense

SpectraSite, Inc. SSI NYSE 03/02/05 51,957,000 Company Cost or Expense

Charlotte Russe 

Holding, Inc.

CHIC Nasdaq 03/03/05 21,985,105 Company Cost or Expense

Deutsche Telekom 

AG

DT NYSE 03/03/05 4,172,000,000 Company Cost or Expense

Dollar General 

Corporation

DG NYSE 03/03/05 332,068,000 Company Cost or Expense

EGL, Inc. EAGL Nasdaq 03/03/05 52,595,000 Company Cost or Expense

Friendly Ice Cream 

Corporation

FRN Amex 03/03/05 7,637,000 Company Cost or Expense

Hercules Inc. HPC NYSE 03/03/05 109,000,000 Company Cost or Expense

Pride 

International, Inc.

PDE NYSE 03/03/05 158,648,000 Company Cost or Expense Reclassification

Ross Stores, Inc. ROST Nasdaq 03/03/05 148,464,000 Company Cost or Expense

Saks, Inc. SKS NYSE 03/03/05 143,739,000 Company Revenue Cost or 

Expense

The SCO Group, 

Inc.

SCOX Nasdaq 03/03/05 17,751,000 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 69 GAO-06-1053R Financial Restatement Database

Terex Corporation TEX NYSE 03/03/05 51,100,000 Company Restructuring, 

Assets or 

Inventory

The Buckle, Inc. BKE NYSE 03/03/05 21,508,000 Company Cost or Expense

The Children's 

Place Retail 

Stores, Inc.

PLCE Nasdaq 03/03/05 28,611,000 Unknown Cost or Expense

The Warnaco 

Group, Inc.

WRNC Nasdaq 03/03/05 46,422,928 Company Cost or Expense

Crown Resources 

Corporation

CRCE OTC 03/04/05 45,264,000 Company Securities 

Related

Delphi Corporation DPH NYSE 03/04/05 555,242,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Duquesne Light 

Holdings, Inc.

DQE NYSE 03/04/05 78,400,000 SEC Reclassification

Office Depot, Inc. ODP NYSE 03/04/05 315,625,000 Company Cost or Expense

The Cheesecake 

Factory Inc.

CAKE Nasdaq 03/04/05 79,925,000 Company Cost or Expense

Buffalo Wild 

Wings, Inc.

BWLD Nasdaq 03/07/05 8,603,000 Company Cost or Expense

Citrix Systems, 

Inc.

CTXS Nasdaq 03/07/05 174,734,000 Unknown Securities 

Related

Computer Network 

Technology Corp

CMNT Nasdaq 03/07/05 27,981,000 Company Restructuring, 

Assets or 

Inventory

NII Holdings, Inc. NIHD Nasdaq 03/07/05 85,815,000 Company Cost or Expense Restructuring, 

Assets or 

Inventory

The Kroger 

Company

KR NYSE 03/07/05 736,000,000 Company Cost or Expense

Advent Software, 

Inc.

ADVS Nasdaq 03/08/05 32,661,000 Company Cost or Expense

America West 

Holdings 

Corporation

AWA NYSE 03/08/05 62,372,000 Company Securities 

Related

Harold's Stores, 

Inc.

HLD Amex 03/08/05 17,644,000 Company Cost or Expense

MBIA, Inc. MBI NYSE 03/08/05 140,442,217 Company Securities 

Related

BJ's Restaurants, 

Inc.

BJRI Nasdaq 03/09/05 21,666,000 Unknown Cost or Expense

Blockbuster, Inc. BBI NYSE 03/09/05 183,700,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 70 GAO-06-1053R Financial Restatement Database

Books-A-Million, 

Inc.

BAMM Nasdaq 03/09/05 16,922,000 Company Cost or Expense

Coldwater Creek 

Inc.

CWTR Nasdaq 03/09/05 60,495,000 Company Cost or Expense

Gander Mountain 

Company

GMTN Nasdaq 03/09/05 14,235,000 SEC Cost or Expense

Interlink 

Electronics, Inc.

LINK Nasdaq 03/09/05 13,692,000 Company Revenue Restructuring, 

Assets or 

Inventory

7-Eleven, Inc. SE NYSE 03/10/05 130,510,000 Company Cost or Expense

Credit Acceptance 

Corporation

CACC Nasdaq 03/10/05 39,457,287 Company Cost or Expense

Linens'n Things, 

Inc.

LIN NYSE 03/10/05 45,685,000 Company Cost or Expense Reclassification

Marlin Business 

Services 

Corporation

MRLN Nasdaq 03/10/05 11,842,236 Company Revenue

Nabi 

Biopharmaceutical

s

NABI Nasdaq 03/10/05 59,530,000 Company Restructuring, 

Assets or 

Inventory

RamcoGershenson 

Properties Trust

RPT NYSE 03/10/05 16,877,000 Company Cost or Expense

Sipex Corporation SIPX Nasdaq 03/10/05 33,707,000 Company Revenue

Stage Stores, 

Incorporated

STGS Nasdaq 03/10/05 18,311,000 Company Cost or Expense

The Sports 

Authority, Inc.

TSA NYSE 03/10/05 26,412,279 Company Cost or Expense

AirNet 

Communications 

Corporation

ANCC Nasdaq 03/11/05 12,476,113 Company Securities 

Related

Flagstar Bancorp, 

Inc.

FBC NYSE 03/11/05 63,899,000 Company Securities 

Related

Revenue

Nextel Partners, 

Inc.

NXTP Nasdaq 03/11/05 304,985,000 Company Cost or Expense

North American 

Scientific Inc.

NASI Nasdaq 03/11/05 16,256,775 Company Acquisition or 

Merger

Service 

Corporation 

International

SCI NYSE 03/11/05 317,751,000 Company Revenue Cost or 

Expense

The Phoenix 

Companies, Inc.

PNX NYSE 03/11/05 100,800,000 Unknown Securities 

Related

USEC, Inc. USU NYSE 03/11/05 86,000,000 Company Revenue Cost or 

Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 71 GAO-06-1053R Financial Restatement Database

Baxter 

International Inc.

BAX NYSE 03/14/05 623,000,000 Company Cost or Expense

Chordiant 

Software, Inc.

CHRD Nasdaq 03/14/05 74,745,000 Company Other

Coeur d'Alene 

Mines Corporation

CDE NYSE 03/14/05 239,985,000 Company Securities 

Related

Countrywide 

Financial 

Corporation

CFC NYSE 03/14/05 610,676,000 Company Securities 

Related

IWO Holdings, Inc. IWHD OTC 03/14/05 5,000,005 Company Cost or Expense

Pulitzer Inc. PTZ NYSE 03/14/05 22,138,000 Company Reclassification

United Rentals, 

Inc.

URI NYSE 03/14/05 109,792,632 Company Cost or Expense

AMCOL 

International 

Corporation

ACO NYSE 03/15/05 30,769,482 Company Cost or Expense Other

Aspen Technology, 

Inc

AZPNE Nasdaq 03/15/05 42,639,000 Company Revenue

Autobytel, Inc. ABTLE Nasdaq 03/15/05 41,905,848 Company Revenue Cost or 

Expense

Cache, Inc. CACH Nasdaq 03/15/05 16,004,000 Company Cost or Expense

Cato Corporation CTR NYSE 03/15/05 21,195,426 Company Cost or Expense

CharterMac CHC Amex 03/15/05 55,147,000 Unknown Acquisition or 

Merger

Clean Harbors, 

Inc.

CLHB Nasdaq 03/15/05 18,072,000 Company Cost or Expense

Covansys 

Corporation

CVNS Nasdaq 03/15/05 29,971,000 Company Cost or Expense

Edge Petroleum EPEX Nasdaq 03/15/05 17,692,122 Company Cost or Expense

Fiberstars, Inc. FBST Nasdaq 03/15/05 7,269,000 Unknown Securities 

Related

Harris & Harris 

Group, Inc.

TINY Nasdaq 03/15/05 17,248,845 Company Other

Retail Ventures 

Inc.

RVI NYSE 03/15/05 36,164,000 Company Cost or Expense

United Mobile 

Homes Inc.

UMH Amex 03/15/05 9,248,171 Company Securities 

Related

WatchGuard 

Technologies, Inc.

WGRD Nasdaq 03/15/05 33,717,000 Company 

and Auditor

Reclassification Cost or 

Expense

Revenue

Zi Corporation ZICA Nasdaq 03/15/05 41,373,309 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 72 GAO-06-1053R Financial Restatement Database

Alcan Inc. AL NYSE 03/16/05 370,037,313 Company Acquisition or 

Merger

The Allied Defense 

Group, Inc.

ADG Amex 03/16/05 5,609,351 Auditor Securities 

Related

Apex Silver Mines 

Ltd.

SIL Amex 03/16/05 47,681,043 Company Cost or Expense Restructuring, 

Assets or 

Inventory

Bowne & 

Company, Inc.

BNE NYSE 03/16/05 35,355,150 Company Cost or Expense

Eastman Kodak 

Company

EK NYSE 03/16/05 286,800,000 Company Cost or Expense

El Paso 

Corporation

EP NYSE 03/16/05 639,000,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Fossil, Inc. FOSL Nasdaq 03/16/05 74,462,000 Company Cost or Expense

General Motors 

Corporation

GM NYSE 03/16/05 567,000,000 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Revenue

Goody's Family 

Clothing Inc.

GDYS Nasdaq 03/16/05 32,917,000 Unknown Cost or Expense

Grant Prideco, Inc. GRP NYSE 03/16/05 126,091,000 Company Revenue

Luby's Inc. LUB NYSE 03/16/05 26,671,000 Company Cost or Expense

Outback 

Steakhouse, Inc.

OSI NYSE 03/16/05 77,604,000 Company Cost or Expense Reclassification

S&K Famous 

Brands, Inc.

SKFB Nasdaq 03/16/05 2,657,000 Company Cost or Expense

Sterling Bancorp STL NYSE 03/16/05 18,926,688 Unknown Cost or Expense Other

Visteon 

Corporation

VC NYSE 03/16/05 125,600,000 Company Cost or Expense

Brigham 

Exploration 

Company

BEXP Nasdaq 03/17/05 43,166,000 Company 

and Auditor

Cost or Expense

Cost Plus, Inc. CPWM Nasdaq 03/17/05 21,914,000 Company Cost or Expense

Interpool, Inc. IPX NYSE 03/17/05 33,193,000 Company 

and Auditor

Securities 

Related

Kirkland's Inc. KIRK Nasdaq 03/17/05 19,290,000 Company Cost or Expense

P.F. Chang's China 

Bistro, Inc.

PFCB Nasdaq 03/17/05 26,575,000 Company 

and Auditor

Cost or Expense

Rite Aid 

Corporation

RAD NYSE 03/17/05 634,062,000 Company Cost or Expense

The AES 

Corporation

AES NYSE 03/17/05 660,000,000 Company Cost or Expense Reclassification Other

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 73 GAO-06-1053R Financial Restatement Database

ViryaNet, Ltd. VRYA Nasdaq 03/17/05 4,888,062 Company Revenue

California Pizza 

Kitchen, Inc.

CPKI Nasdaq 03/18/05 19,596,000 Company Cost or Expense

The Oilgear 

Company

OLGR Nasdaq 03/18/05 2,018,501 Company Other

World Fuel 

Services 

Corporation

INT NYSE 03/18/05 23,454,000 Company Revenue Cost or 

Expense

Infodata Systems 

Inc.

INFD OTC 03/21/05 5,303,000 Company Revenue

New Brunswick 

Scientific 

Company, Inc.

NBSC Nasdaq 03/21/05 8,990,000 Unknown Securities 

Related

Walgreen 

Company

WAG NYSE 03/21/05 1,029,600,000 Company Cost or Expense

Checkers Drive-In 

Restaurants, Inc.

CHKR Nasdaq 03/22/05 12,266,000 Company Cost or Expense

Family Dollar 

Stores, Inc.

FDO NYSE 03/22/05 168,361,000 Company Cost or Expense

Fred's Inc. FRED Nasdaq 03/22/05 39,532,000 Company Cost or Expense

The Bombay 

Company, Inc.

BBA NYSE 03/22/05 35,939,000 Company Cost or Expense

Empire Financial 

Holding Company

EFH Amex 03/23/05 3,945,922 Company Securities 

Related

NetSol 

Technologies, Inc.

NTWK Nasdaq 03/23/05 15,642,430 Company Restructuring, 

Assets or 

Inventory

Cost or 

Expense

The Finish Line, 

Inc.

FINL Nasdaq 03/23/05 49,903,000 Company Cost or Expense

ConAgra Foods, 

Inc.

CAG NYSE 03/24/05 520,200,000 Company Cost or Expense

Genesco Inc. GCO NYSE 03/24/05 26,377,000 Company Cost or Expense

Solectron 

Corporation

SLR NYSE 03/24/05 977,100,000 Company Cost or Expense

Worldwide 

Restaurant 

Concepts, Inc.

SZ NYSE 03/24/05 27,648,000 Company Cost or Expense

First Industrial 

Realty Trust, Inc.

FR NYSE 03/28/05 42,466,000 Company Cost or Expense

Larrea 

Biosciences 

Corporation

LRRA OTC 03/28/05 19,483,415 Unknown Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 74 GAO-06-1053R Financial Restatement Database

McCormick & 

Schmick's Seafood 

Restaurants, Inc.

MSSR Nasdaq 03/28/05 13,959,000 Company Cost or Expense

Penton Media, Inc. PTON OTC 03/28/05 34,489,000 Unknown Cost or Expense Other

The Rowe 

Companies

ROW Amex 03/28/05 13,274,000 Company Cost or Expense

Heritage 

Bankshares, Inc.

HBKS OTC 03/29/05 1,766,778 Unknown Securities 

Related

Lingo Media Inc. LNGMF OTC 03/29/05 23,992,239 Company Revenue

CSK Auto 

Corporation

CAO NYSE 03/30/05 45,494,000 Company Cost or Expense

Nara Bancorp, Inc. NARA Nasdaq 03/30/05 24,669,721 Company Related Party 

Transaction

Navigant 

International, Inc.

FLYR Nasdaq 03/30/05 19,840,000 Company Acquisition or 

Merger

Cost or 

Expense

Protein Polymer 

Technologies, Inc.

PPTI OTC 03/30/05 40,294,220 Auditor Securities 

Related

Steelcase Inc. SCS NYSE 03/30/05 148,200,000 Company Cost or Expense Securities 

Related

The Allied Defense 

Group, Inc.

ADG Amex 03/31/05 5,609,351 Auditor Securities 

Related

Dick's Sporting 

Goods, Inc.

DKS NYSE 03/31/05 49,054,000 Company Cost or Expense

Elamex, S.A. de 

C.V.

ELAM Nasdaq 03/31/05 7,502,561 Unknown Restructuring, 

Assets or 

Inventory

Grill Concepts, Inc. GRIL Nasdaq 03/31/05 5,608,541 Company Revenue Cost or 

Expense

Origen Financial, 

Inc.

ORGN Nasdaq 03/31/05 25,016,254 Auditor Restructuring, 

Assets or 

Inventory

Pemco Aviation 

Group, Inc.

PAGI Nasdaq 03/31/05 4,411,000 Company Cost or Expense

Burke Mills, Inc. BMLS OTC 04/01/05 2,741,000 Company Cost or Expense

Dave & Busterís, 

Inc.

DAB NYSE 04/01/05 16,540,000 Company Cost or Expense

Diedrich Coffee, 

Inc.

DDRX Nasdaq 04/01/05 5,368,000 Company Cost or Expense

National R.V. 

Holdings, Inc.

NVH NYSE 04/01/05 10,339,000 SEC Cost or Expense Revenue

Star Buffet, Inc. STRZ Nasdaq 04/01/05 2,950,000 Company Cost or Expense

Back Yard 

Burgers, Inc.

BYBI Nasdaq 04/04/05 5,096,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 75 GAO-06-1053R Financial Restatement Database

Christopher & 

Banks Corporation

CBK NYSE 04/04/05 36,825,000 Company Cost or Expense Reclassification

Foamex 

International, Inc.

FMXI Nasdaq 04/04/05 24,444,000 Company Cost or Expense

Burlington Coat 

Factory

BCF NYSE 04/05/05 44,750,045 Company Cost or Expense

RADVISION Ltd. RVSN Nasdaq 04/06/05 21,399,000 Company Cost or Expense

Signet Group plc SIG NYSE 04/06/05 173,760,000 Company Revenue Cost or 

Expense

El Paso 

Corporation

EP NYSE 04/07/05 639,000,000 Unknown Cost or Expense

Interleukin 

Genetics, Inc.

ILGN OTC 04/07/05 23,482,642 Company Securities 

Related

Cost or 

Expense

NetGuru, Inc. NGRU Nasdaq 04/07/05 18,857,866 Company Securities 

Related

Reclassification

99 Cents Only 

Stores

NDN NYSE 04/08/05 71,016,000 Company Cost or Expense

Richardson 

Electronics, Ltd.

RELL Nasdaq 04/08/05 17,299,000 Company Other

Sharper Image 

Corporation

SHRP Nasdaq 04/08/05 16,290,060 Company Cost or Expense

Internet Initiative 

Japan Inc.

IIJI Nasdaq 04/10/05 76,624,000 SEC Securities 

Related

Ruby Tuesday, Inc. RI NYSE 04/11/05 65,063,000 Company Cost or Expense

Conversion 

Services 

International, Inc.

CSII OTC 04/12/05 772,974,953 SEC Acquisition or 

Merger

American Home 

Mortgage 

Investment 

Corporation

AHM NYSE 04/13/05 40,886,000 Company Revenue

Bluebook 

International, Inc.

BBKH OTC 04/13/05 8,760,221 Company Cost or Expense

Distribution and 

Service D&S Inc.

DYS NYSE 04/13/05 108,666,667 SEC Other

Gottschalks, Inc. GOT NYSE 04/13/05 13,352,000 Company Cost or Expense

Regis Corporation RGS NYSE 04/13/05 44,770,000 Company Cost or Expense

The Children's 

Place Retail 

Stores, Inc.

PLCE Nasdaq 04/13/05 28,611,000 Company Cost or Expense

CKE Restaurants, 

Inc.

CKR NYSE 04/14/05 73,693,000 Company Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 76 GAO-06-1053R Financial Restatement Database

Dollar Tree Stores, 

Inc.

DLTR Nasdaq 04/14/05 111,802,000 SEC Cost or Expense

The Menís 

Wearhouse, Inc.

MW NYSE 04/14/05 37,223,000 Company Cost or Expense

VimpelCommunicationsVIP NYSE 04/14/05 204,090,000 Company Cost or Expense

AaiPharma, Inc. AAII Nasdaq 04/15/05 28,565,000 Company Restructuring, 

Assets or 

Inventory

Apogee 

Technology, Inc.

ATA Amex 04/15/05 11,838,332 Auditor Revenue

Global Matrechs, 

Inc.

GMTH OTC 04/15/05 16,790,165 Company Securities 

Related

MarkWest 

Hydrocarbon, Inc.

MWP Amex 04/15/05 10,740,000 Company Related Party 

Transaction

CSK Auto 

Corporation

CAO NYSE 04/18/05 45,494,000 Company Cost or Expense

Doral Financial 

Corporation

DRL NYSE 04/19/05 111,070,048 Company Securities 

Related

Taser 

International, Inc.

TASR Nasdaq 04/19/05 63,951,739 Company Cost or Expense

The Neiman 

Marcus Group, 

Inc.

NMG NYSE 04/19/05 49,695,000 Company Cost or Expense

BearingPoint, Inc. BE NYSE 04/20/05 197,039,303 Company Revenue Cost or 

Expense

Ethan Allen 

Interiors Inc

ETH NYSE 04/20/05 36,148,000 Company Cost or Expense

Bradley 

Pharmaceuticals, 

Inc.

BDY NYSE 04/21/05 18,410,000 Auditor Revenue

Deb Shops, Inc. DEBS Nasdaq 04/21/05 13,753,000 Company Cost or Expense Securities 

Related

R&G Financial 

Corporation

RGF NYSE 04/25/05 51,364,805 Company 

and Auditor

Securities 

Related

The Wet Seal, Inc. WTSLA Nasdaq 04/25/05 36,672,903 Company Cost or Expense

Coherent, Inc. COHR Nasdaq 04/26/05 31,112,000 Company Cost or Expense

Interleukin 

Genetics, Inc.

ILGN OTC 04/26/05 23,482,642 Company Securities 

Related

Cost or 

Expense

Kelly Services, Inc. KELYA Nasdaq 04/26/05 35,934,000 Company Cost or Expense

SonicWALL, Inc. SNWL Nasdaq 04/26/05 67,998,000 Company Cost or Expense

Airspan Networks, 

Inc.

AIRN Nasdaq 04/27/05 37,880,759 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 77 GAO-06-1053R Financial Restatement Database

American Water 

Star, Inc

AMW Amex 04/27/05 77,020,086 Company Securities 

Related

Scor SCO NYSE 04/29/05 857,189,000 Company Cost or Expense Reclassification

Superclick, Inc. SPCK OTC 04/29/05 25,226,574 SEC Acquisition or 

Merger

American 

International 

Group, Inc.

AIG NYSE 05/01/05 2,624,000,000 Company Revenue Reclassification Securities 

Related

Haverty Furniture 

Companies, Inc.

HVT NYSE 05/02/05 22,913,000 Company 

and Auditor

Cost or Expense

World Fuel 

Services 

Corporation

INT NYSE 05/02/05 23,977,000 Company Reclassification

Carolina Group CG NYSE 05/03/05 68,100,000 Unknown Restructuring, 

Assets or 

Inventory

CNA Financial 

Corporation

CNA NYSE 05/03/05 256,000,000 Unknown Restructuring, 

Assets or 

Inventory

Macromedia, Inc. MACR Nasdaq 05/03/05 81,860,000 Company Cost or Expense

Maxtor 

Corporation

MXO NYSE 05/04/05 251,595,181 Company Cost or Expense

Photon Dynamics, 

Inc.

PHTN Nasdaq 05/04/05 16,984,000 Company Revenue

Radiation Therapy 

Services

RTSX Nasdaq 05/04/05 23,630,000 Company Cost or Expense

Whole Foods 

Market, Inc.

WFMI Nasdaq 05/04/05 70,373,000 SEC Cost or Expense

Cedar Fair, L.P. FUN NYSE 05/05/05 54,917,000 Company Cost or Expense

CellStar 

Corporation

CLSTE Nasdaq 05/05/05 20,367,000 Company Revenue

Rent-Way, Inc. RWY NYSE 05/05/05 26,250,000 Company Reclassification Revenue

W.P. Carey & 

Company LLC

WPC NYSE 05/05/05 39,017,636 Company Cost or Expense

Brightpoint, Inc. CELL NYSE 05/06/05 18,230,000 Company Revenue Cost or 

Expense

General Electric 

Company

GE NYSE 05/06/05 10,650,000,000 Company Securities 

Related

MarkWest Energy 

Partners L.P.

MWE Amex 05/06/05 10,677,000 Company Cost or Expense

SEMCO Energy, 

Inc.

SEN NYSE 05/06/05 28,494,000 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 78 GAO-06-1053R Financial Restatement Database

The Great Atlantic 

& Pacific Tea 

Company, Inc.

GAP NYSE 05/06/05 39,810,889 Company 

and Auditor

Cost or Expense

Leap Wireless 

International, Inc.

LEAP OTC 05/09/05 60,242,000 Unknown Cost or Expense Revenue

May Department 

Stores Company

MAY NYSE 05/09/05 298,400,000 Company Reclassification

National Dentex 

Corporation

NADX Nasdaq 05/09/05 5,558,070 Unknown Restructuring, 

Assets or 

Inventory

Oppenheimer 

Holdings Inc.

OPY NYSE 05/09/05 20,193,798 Company Cost or Expense

Trikon 

Technologies, Inc.

TRKN Nasdaq 05/09/05 15,755,000 Company Revenue Cost or 

Expense

Central European 

Media Enterprises 

Ltd.

CETV Nasdaq 05/10/05 35,145,000 Unknown Securities 

Related

Indus International 

Inc.

IINT Nasdaq 05/10/05 58,816,000 Company 

and Auditor

Cost or Expense

Outdoor Channel 

Holdings, Inc.

OUTD Nasdaq 05/10/05 22,513,000 Company Cost or Expense

Amkor Technology, 

Inc.

AMKR Nasdaq 05/11/05 176,371,000 Unknown Reclassification

Griffon 

Corporation

GFF NYSE 05/11/05 31,410,000 Company Restructuring, 

Assets or 

Inventory

Neenah Paper NP NYSE 05/11/05 14,786,000 Unknown Cost or Expense

Systemax Inc. SYX NYSE 05/11/05 35,500,000 Unknown Restructuring, 

Assets or 

Inventory

Encore Clean 

Energy, Inc.

ECLN OTC 05/12/05 12,749,397 Unknown Cost or Expense

SRS Labs, Inc. SRSL Nasdaq 05/12/05 14,881,495 Auditor Cost or Expense

Continucare 

Corporation

CNU Amex 05/13/05 52,006,064 Unknown Revenue

World Health 

Alternatives, Inc.

WHAI OTC 05/13/05 45,699,108 Company Securities 

Related

Balsam Ventures, 

Inc.

BLSV OTC 05/16/05 25,500,000 Company 

and Auditor

Securities 

Related

Brocade 

Communications 

Systems, Inc.

BRCD Nasdaq 05/16/05 269,823,000 Company Securities 

Related

GlobalNet 

Corporation

GLBTE OTC 05/16/05 7,611,987,436 Unknown Acquisition or 

Merger

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 79 GAO-06-1053R Financial Restatement Database

Sports Chalet, Inc. SPCH Nasdaq 05/16/05 7,048,155 Company Cost or Expense

The Steak n 

Shake Company

SNS NYSE 05/16/05 28,102,280 Company Cost or Expense

U.S. Energy 

Systems, Inc.

USEY Nasdaq 05/16/05 17,091,000 Unknown Securities 

Related

International 

Assets Holding 

Corporation

IAAC Nasdaq 05/17/05 8,013,195 Unknown Securities 

Related

Cost or 

Expense

Lumenis, Ltd. LUME OTC 05/17/05 37,277,000 Company 

and Auditor

Revenue

Phoenix Footwear 

Group, Inc.

PXG Amex 05/17/05 7,630,056 Auditor Cost or Expense

RAE Systems Inc. RAE Amex 05/17/05 57,649,477 Company 

and Auditor

Revenue

Winnebago 

Industries, Inc.

WGO NYSE 05/17/05 33,747,000 Company Restructuring, 

Assets or 

Inventory

National R.V. 

Holdings, Inc.

NVH NYSE 05/18/05 10,339,000 Company Cost or Expense

Touchstone 

Applied Science 

Associates, Inc.

TASA OTC 05/18/05 2,976,518 Company Reclassification

VCG Holding 

Corporation

PTT Amex 05/18/05 8,428,010 Company Restructuring, 

Assets or 

Inventory

BIOLASE 

Technology, Inc.

BLTI Nasdaq 05/19/05 22,969,000 Company Cost or Expense

Yak 

Communications 

Inc.

YAKC Nasdaq 05/19/05 12,901,000 Unknown Cost or Expense

Carrier Access 

Corporation

CACS Nasdaq 05/20/05 34,663,000 Company Revenue

Ligand 

Pharmaceuticals, 

Inc.

LGNDE Nasdaq 05/20/05 74,036,753 Company Revenue

Zoltek Companies, 

Inc.

ZOLT Nasdaq 05/20/05 20,810,000 Company Securities 

Related

Bioenvision, Inc. BIVN Nasdaq 05/23/05 34,042,391 Company Cost or Expense

Ballistic Recovery 

Systems, Inc.

BRSI OTC 05/24/05 7,741,802 SEC Securities 

Related

Maxtor 

Corporation

MXO NYSE 05/24/05 251,595,181 Company Cost or Expense Restructuring, 

Assets or 

Inventory

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 80 GAO-06-1053R Financial Restatement Database

Monro Muffler 

Brake, Inc.

MNRO Nasdaq 05/24/05 14,866,000 Unknown Cost or Expense

AMCON 

Distributing 

Company

DIT Amex 05/25/05 549,264 SEC Reclassification

Longview Fibre 

Company

LFB NYSE 05/25/05 51,077,000 Unknown Restructuring, 

Assets or 

Inventory

Computer 

Associates 

International, Inc.

CA NYSE 05/26/05 611,000,000 SEC Other

Highwoods 

Properties, Inc.

HIW NYSE 05/26/05 60,024,000 SEC Cost or Expense

BioSource 

International, Inc.

BIOIE Nasdaq 05/27/05 9,812,000 Unknown Cost or Expense

Intricon 

Corporation

IIN Amex 06/01/05 5,129,214 Company IP R&D

Mobile 

TeleSystems 

OJSC

MBT NYSE 06/01/05 396,899,470 SEC Cost or Expense

Navarre 

Corporation

NAVR Nasdaq 06/02/05 30,031,000 Company Cost or Expense Reclassification

Metromedia 

International 

Group, Inc.

MTRM OTC 06/03/05 94,035,000 Company Restructuring, 

Assets or 

Inventory

Saks, Inc. SKS NYSE 06/03/05 145,005,000 Company Restructuring, 

Assets or 

Inventory

Next Generation 

Media Corporation

NGMC OTC 06/06/05 14,213,397 Unknown Restructuring, 

Assets or 

Inventory

OCA, Inc. OCA NYSE 06/07/05 50,145,000 Company Revenue

Stewart 

Enterprises, Inc.

STEI Nasdaq 06/07/05 109,266,000 Company Cost or Expense

American 

Retirement 

Corporation

ACR NYSE 06/08/05 32,331,000 Company 

and Auditor

Reclassification Cost or 

Expense

H&R Block, Inc. HRB NYSE 06/08/05 330,714,000 Company Acquisition or 

Merger

Revenue Cost or 

Expense

Vornado Realty 

Trust

VNO NYSE 06/08/05 142,813,000 Company Reclassification

Rotech 

Healthcare, Inc.

ROHI OTC 06/09/05 25,947,916 Company Other

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 81 GAO-06-1053R Financial Restatement Database

The Children's 

Place Retail 

Stores, Inc.

PLCE Nasdaq 06/09/05 28,611,000 Company Securities 

Related

Cost or 

Expense

Polo Ralph Lauren 

Corporation

RL NYSE 06/10/05 105,491,000 SEC Cost or Expense

Superclick, Inc. SPCK OTC 06/13/05 25,684,684 SEC Revenue Acquisition or 

Merger

Securities 

Related

Commerce Energy 

Group, Inc.

EGR Amex 06/14/05 30,946,000 Company Cost or Expense

Flamel 

Technologies S.A.

FLML Nasdaq 06/15/05 23,559,000 Unknown Securities 

Related

Pomeroy IT 

Solutions, Inc.

PMRY Nasdaq 06/15/05 12,656,000 Company Cost or Expense

Q.E.P. Company, 

Inc.

QEPC Nasdaq 06/15/05 3,601,290 Company Restructuring, 

Assets or 

Inventory

Other

Security Capital 

Corporation

SCC Amex 06/20/05 6,861,000 Unknown Cost or Expense

Vermont Pure 

Holdings Ltd.

VPS Amex 06/21/05 21,641,358 SEC Cost or Expense

Falcon Products 

Inc.

FCPR OTC 06/22/05 9,831,000 Company 

and Auditor

Restructuring, 

Assets or 

Inventory

Revenue

Q Comm 

International Inc.

QMM Amex 06/22/05 5,448,827 SEC Revenue

Video Without 

Boundaries, Inc.

VDWB OTC 06/22/05 65,604,126 Unknown Restructuring, 

Assets or 

Inventory

Cost or 

Expense

Revenue

TransTechnology 

Corporation

TTLG OTC 06/23/05 6,729,000 Company Reclassification

Credit Acceptance 

Corporation

CACCE Nasdaq 06/24/05 39,064,886 Auditor Revenue

The Sportsman's 

Guide, Inc.

SGDE Nasdaq 06/24/05 8,175,000 SEC Revenue

Inverness Medical 

Innovations, Inc.

IMA Amex 06/28/05 24,627,000 Company Revenue

MicroIslet, Inc. MII Amex 06/28/05 39,943,912 Company Securities 

Related

Anchor BanCorp 

Wisconsin, Inc.

ABCW Nasdaq 06/29/05 22,221,209 Auditor Revenue

Asyst 

Technologies, Inc.

ASYT Nasdaq 06/29/05 47,812,000 Company Related Party 

Transaction

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 82 GAO-06-1053R Financial Restatement Database

Computer 

Associates 

International, Inc.

CA NYSE 06/29/05 611,000,000 Company Other

CPAC, Inc. CPAK Nasdaq 06/30/05 4,946,774 Company Restructuring, 

Assets or 

Inventory

Austral Pacific 

Energy Ltd.

AEN Amex 07/01/05 18,666,127 Auditor Cost or Expense

Koor Industries 

Ltd.

KOR NYSE 07/01/05 78,583,625 Auditor Reclassification Cost or 

Expense

The Shaw Group, 

Inc.

SGR NYSE 07/06/05 69,792,000 Unknown Cost or Expense

IKON Office 

Solutions

IKN NYSE 07/08/05 157,973,000 Company Revenue Other

American 

Software, Inc.

AMSW

A

Nasdaq 07/12/05 25,064,000 Company Cost or Expense

AdZone Research, 

Inc.

ADZR OTC 07/13/05 102,941,956 Company Securities 

Related

Willis Lease 

Finance 

Corporation

WLFC Nasdaq 07/13/05 9,097,000 Unknown Reclassification

Iteris, Inc. ITI Amex 07/14/05 28,106,000 Unknown Cost or Expense

Precision Auto 

Care, Inc.

PACI OTC 07/14/05 29,838,969 SEC Reclassification

Rentech, Inc. RTK Amex 07/15/05 92,918,545 Unknown Reclassification

Slade's Ferry 

Bancorp

SFBC Nasdaq 07/19/05 4,145,566 Unknown Cost or Expense

Continental 

Airlines, Inc.

CAL NYSE 07/20/05 81,900,000 Company Cost or Expense

Scholastic 

Corporation

SCHL Nasdaq 07/20/05 41,000,000 Company Cost or Expense

Ace Ltd. ACE NYSE 07/21/05 284,777,017 Company Other

SVB Financial 

Group

SIVB Nasdaq 07/21/05 38,474,000 Company Securities 

Related

Twin Disc, Inc. TWIN Nasdaq 07/21/05 2,908,000 Company 

and Auditor

Revenue Restructuring, 

Assets or 

Inventory

Apogee 

Technology, Inc.

ATA Amex 07/22/05 11,838,332 Company Revenue

Delta Mutual, Inc. DLTM OTC 07/22/05 25,037,746 Unknown Securities 

Related

Velocity Asset 

Management, Inc.

VCYA OTC 07/22/05 20,059,181 Company Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 83 GAO-06-1053R Financial Restatement Database

TBC Corporation TBCC Nasdaq 07/25/05 23,418,000 Company Cost or Expense

The BISYS Group, 

Inc.

BSG NYSE 07/25/05 120,561,000 Unknown Acquisition or 

Merger

Revenue Cost or 

Expense

Griffin Land & 

Nurseries, Inc.

GRIF Nasdaq 07/26/05 5,176,000 Company Acquisition or 

Merger

Diebold, Inc. DBD NYSE 07/27/05 70,812,000 Company Revenue

The AES 

Corporation

AES NYSE 07/27/05 677,000,000 Company Acquisition or 

Merger

Cost or 

Expense

Other

i2 Technologies, 

Inc.

ITWO Nasdaq 07/28/05 25,958,000 Company Securities 

Related

Mercury 

Interactive 

Corporation

MERQ Nasdaq 07/28/05 99,428,000 SEC Securities 

Related

TBS International 

Ltd.

TBSI Nasdaq 07/28/05 28,088,329 Company Securities 

Related

The Pantry, Inc. PTRY Nasdaq 07/28/05 21,930,000 Company 

and Auditor

Cost or Expense

Uranium 

Resources, Inc.

URIX OTC 07/28/05 151,618,292 Company Securities 

Related

TransCanada 

Corporation

TRP NYSE 07/29/05 486,200,000 Unknown Acquisition or 

Merger

AEW Real Estate 

Income Fund

RIF Amex 08/01/05 3,832,999 Unknown Reclassification

Molson Coors 

Brewing Company

TAP NYSE 08/02/05 85,900,000 Unknown Cost or Expense

Pericom 

Semiconductor 

Corporation

PSEM Nasdaq 08/02/05 27,188,000 Unknown Cost or Expense

Birch Mountain 

Resources Ltd.

BMD Amex 08/03/05 56,596,951 Unknown Cost or Expense

Centennial 

Communications 

Corporation

CYCL Nasdaq 08/03/05 106,876,000 Company Cost or Expense

Glowpoint, Inc. GLOW Nasdaq 08/03/05 45,966,000 Auditor Cost or Expense

Graphic Packaging 

Corporation

GPK NYSE 08/03/05 202,400,000 Unknown Cost or Expense

Input/Output, Inc. IO NYSE 08/03/05 80,646,000 Company Cost or Expense

MatrixOne, Inc. MONEE Nasdaq 08/03/05 51,238,000 Company Revenue

Array BioPharma 

Inc.

ARRY Nasdaq 08/04/05 38,498,215 Company Cost or Expense

Desert Community 

Bank

DCBK Nasdaq 08/04/05 2,960,000 Company Other Securities 

Related

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 84 GAO-06-1053R Financial Restatement Database

Allis-Chalmers 

Energy, Inc.

ALY Amex 08/05/05 16,601,000 Company Securities 

Related

Anchor Glass 

Container 

Corporation

AGCC Nasdaq 08/05/05 24,673,838 Company Revenue

Ault Inc. AULT Nasdaq 08/05/05 4,831,546 Company Restructuring, 

Assets or 

Inventory

Related Party 

Transaction

Deltic Timber 

Corporation

DEL NYSE 08/05/05 12,257,000 Company Restructuring, 

Assets or 

Inventory

The Allied Defense 

Group, Inc.

ADG Amex 08/08/05 5,780,911 Auditor Securities 

Related

Kintera, Inc. KNTA Nasdaq 08/08/05 30,670,318 Unknown Cost or Expense

LCC International, 

Inc.

LCCI Nasdaq 08/08/05 24,578,000 Company Revenue

American Access 

Technologies Inc.

AATK Nasdaq 08/09/05 7,401,593 Company Restructuring, 

Assets or 

Inventory

Beckman Coulter, 

Inc.

BEC NYSE 08/09/05 64,610,000 Company Cost or Expense

DST Systems, Inc. DST NYSE 08/09/05 78,500,000 Unknown Cost or Expense

Glenborough 

Realty Trust Inc.

GLB NYSE 08/09/05 36,003,636 Company Securities 

Related

NN, Inc. NNBR Nasdaq 08/09/05 17,521,762 Company Revenue

NYFIX, Inc. NYFX Nasdaq 08/09/05 32,426,000 Company Securities 

Related

Savient 

Pharmaceuticals, 

Inc.

SVNT Nasdaq 08/09/05 60,934,000 Company Revenue

Associated BancCorpASBC Nasdaq 08/10/05 129,346,000 Company Securities 

Related

MarketAxess 

Holdings, Inc.

MKTX Nasdaq 08/10/05 35,508,128 Company Cost or Expense

Michael Baker 

Corporation

BKR Amex 08/10/05 8,726,788 Company Cost or Expense

Polymer Group, 

Inc.

POLGA OTC 08/10/05 12,497,354 Company Securities 

Related

The GEO Group, 

Inc.

GGI NYSE 08/10/05 10,006,000 Company Revenue

Arizona Land 

Income 

Corporation

AZL Amex 08/15/05 1,851,025 Company Revenue

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 85 GAO-06-1053R Financial Restatement Database

Online Resources, 

Corporation

ORCC Nasdaq 08/15/05 27,321,956 Company Other

SoftBrands, Inc. SFBD OTC 08/15/05 40,030,000 Company Cost or Expense

Enzon 

Pharmaceuticals, 

Inc.

ENZN Nasdaq 08/16/05 43,486,000 Unknown Securities 

Related

Newtek Business 

Services, Inc.

NKBS Nasdaq 08/16/05 34,453,748 Company Other

ClearOne 

Communications, 

Inc.

CLRO OTC 08/18/05 12,332,106 SEC Revenue Cost or 

Expense

Restructuring, 

Assets or 

Inventory

Beijing MedPharm 

Corporation

BJGP OTC 08/19/05 17,680,916 Company Revenue

iMergent, Inc. IIG Amex 08/19/05 12,132,134 Company Revenue

SearchHelp, Inc. SHLP OTC 08/19/05 33,585,033 Unknown Other

TB Wood's 

Corporation

TBWC Nasdaq 08/19/05 5,189,000 SEC Cost or Expense

World Health 

Alternatives, Inc.

WHAI OTC 08/19/05 45,699,108 Company Securities 

Related

Cost or 

Expense

Other

Tandy Brands 

Accessories, Inc.

TBAC Nasdaq 08/22/05 6,683,000 Auditor Cost or Expense

Corinthian 

Colleges, Inc.

COCO Nasdaq 08/23/05 92,870,000 Company Revenue

Global-Tech 

Appliances Inc.

GAI NYSE 08/26/05 12,153,000 Company Securities 

Related

Reclassification

KANA Software, 

Inc.

KANAE Nasdaq 08/26/05 29,254,000 Unknown Revenue

Sycamore 

Networks, Inc.

SCMRE Nasdaq 08/26/05 275,023,000 Company Securities 

Related

Immucor, Inc. BLUD Nasdaq 08/29/05 47,737,982 Unknown Cost or Expense

Service 

Corporation 

International

SCI NYSE 08/29/05 297,421,000 Company Revenue

Cap Rock Energy 

Corporation

RKE Amex 08/30/05 1,696,120 Company Cost or Expense

Cardinal Health, 

Inc.

CAH NYSE 08/30/05 431,400,000 SEC Revenue

Hollinger 

International, Inc.

HLR NYSE 09/01/05 90,878,000 Company Restructuring, 

Assets or 

Inventory

Other

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 86 GAO-06-1053R Financial Restatement Database

Teletouch 

Communications, 

Inc.

TLL Amex 09/02/05 4,880,558 SEC Securities 

Related

AuthentiDate 

Holding 

Corporation

ADAT Nasdaq 09/07/05 34,399,161 SEC Reclassification

SWS Group, Inc. SWS NYSE 09/07/05 17,517,023 Company Securities 

Related

Fountain 

Powerboat 

Industries, Inc.

FPB Amex 09/08/05 4,849,888 Company Revenue

Stewart 

Enterprises, Inc.

STEI Nasdaq 09/12/05 109,266,000 SEC Other

Excelligence 

Learning 

Corporation

LRNS Nasdaq 09/13/05 9,376,253 Company Cost or Expense

Sun 

Microsystems, Inc.

SUNW Nasdaq 09/13/05 3,407,000,000 Company Cost or Expense

Dana Corporation DCN NYSE 09/15/05 151,000,000 Company Revenue

Interpublic Group 

of Companies, Inc.

IPG NYSE 09/15/05 425,300,000 Company Revenue Acquisition or 

Merger

OneSource 

Technologies, Inc

OSRC OTC 09/15/05 51,253,830 Company Revenue Cost or 

Expense

Restructuring, 

Assets or 

Inventory

Steakhouse 

Partners, Inc.

STKP OTC 09/15/05 5,873,915 Company Securities 

Related

Urologix, Inc. ULGX Nasdaq 09/16/05 14,404,000 Company Cost or Expense

Flow International 

Corporation

FLOW Nasdaq 09/20/05 36,012,000 Company Securities 

Related

Dragon 

Pharmaceutical 

Inc.

DRUG OTC 09/21/05 62,878,004 Unknown Restructuring, 

Assets or 

Inventory

IDT Corporation IDT NYSE 09/27/05 98,161,000 Company Cost or Expense

Manor Care, Inc. HCR NYSE 09/27/05 83,651,000 Company Securities 

Related

Cost or 

Expense

August Technology 

Corporation

AUGT Nasdaq 09/28/05 18,567,000 Company Revenue

City Network, Inc. CSN Amex 09/28/05 27,500,000 Auditor Cost or Expense

Central Parking 

Corporation

CPC NYSE 09/29/05 36,762,000 Unknown Other

Diedrich Coffee, 

Inc.

DDRX Nasdaq 09/29/05 5,287,000 Unknown Cost or Expense

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Page 87 GAO-06-1053R Financial Restatement Database

Source: GAO.

Tommy Hilfiger 

Corporation

TOM NYSE 09/30/05 92,783,000 Unknown Cost or Expense

Warwick Valley 

Telephone 

Company

WWVY Nasdaq 09/30/05 5,351,780 Company Restructuring, 

Assets or 

Inventory

Total

1,390

(Continued From Previous Page)

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3

(250301)
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