Sentence examples for required restatement from inspiring English sources

Glass, Lewis is also recommending that shareholders vote against ratifying PricewaterhouseCoopers as the Interpublic auditor for reasons that include its having been the incumbent auditor during the years of the required restatement.

The lead Deloitte accountant on the review, Theresa Briggs, is quoted as saying the likelihood of a required restatement of profits, if the S.E.C. learned of the details, was "high".

Newkirk supervised the SEC investigation of Andersen in the case of Waste Management, another of the auditor's clients whose required restatement of financials led to an injunction against Andersen.

Mr. Glisan was also a central participant in the structuring and transactions of a group of partnerships known as the Raptors, which also later required restatements of Enron's financial reports.

More fundamentally, the financial statements of a company that has engaged in backdating may require restatement.

However, the FRC said it did not have the powers to monitor or require restatement of unaudited trading statements, which do not have to be checked by an external accounting firm.

If non-sensory forms of attention are possible, then the transparency thesis for sensory experience will require restatement: Is it only sensory attention to sensory experience that is impossible?

However, given the developmental nature of nanotechnology, the knowledge of hazard potential will change over time and require restatement and possibly modification of guidance.

While estimates may change, Mr. Beresford said, "changes in estimates don't require restatements".

The European operations contributed to its parent's problems with accounting irregularities that required large restatements of earnings last year.

"The settlement does not require a restatement of Capital One's financial results," said a bank spokeswoman, Tatiana Stead.