Fewer Restatements Expected in 2022, After Massive Increase in 2021

According to Audit Analytics, U.S.-based public companies filed 1,441 restatements, more than four times the 336 restatements filed in 2020. Many of these restatements were related to accounting for warrants. The number of restatements in 2022 is expected to revert closer to the mean.

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