State of the restatements.

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State of the Restatements

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

1998   58
1999  216
2000  233
2001  270
2002  330
2003  323

Source: Huron Consulting Group

Note: Table made from bar graph.