**GAO-06-1079SP**                      Published: Aug 31, 2006. Publicly Released: Aug 31, 2006.                  

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## Highlights

This e-supplement is a companion to GAO's correspondence entitled Financial Restatement Database, GAO-06-1053R (Washington, D.C.: Aug. 31, 2006). The e-supplement contains a database of financial restatement announcements for the periods July 1, 2002, through September 30, 2005, and October 1, 2005, through June 30, 2006. It also describes the scope and methodology of the study, for which GAO complied this database. The database consist of two files: (1) a file that lists 1,390 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, and (2) a file that lists 396 restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between October 1, 2005, and June 30, 2006. Having verified our financial restatement announcement data with various sources, we found them to be sufficiently reliable for reporting purposes. We conducted our work between June 2006 and August 2006 in accordance with generally accepted government auditing standards.

## Supplemental Material

- How to View This Site
- Scope and Methodology  (and Access Data Files)

## Background Information

This e-supplement has been reissued to correct selected public company data. This e-supplement is a companion to GAO’s reissued report entitled Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities, GAO-06-678 (Washington, D.C.: July 24, 2006) as well as a companion to GAO’s reissued correspondence entitled Financial Restatement Database, GAO-06-1053R (Washington, D.C.: Aug. 31, 2006). The e-supplement contains a database of financial restatement announcements for the periods July 1, 2002, through September 30, 2005, and October 1, 2005, through June 30, 2006. It also describes the scope and methodology of the study, by which GAO complied this database.The database consists of two files: (1) a file that lists 1,390 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, and (2) a file that lists 396 restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between October 1, 2005, and June 30, 2006.Having verified our financial restatement announcement data with various sources, we found them to be sufficiently reliable for reporting purposes. We conducted our work between June 2005 and August 2006 in accordance with generally accepted government auditing standards.

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## Topics

Auditing and Financial Management

Accounting errorsCorporate auditsCorporationsDatabasesFinancial analysisFinancial statement auditsFinancial statementsFraudRestatementDatabase management systems