The Center for Audit Quality

Enhancing public trust in the capital markets by promoting high-quality financial reporting.

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Financial Restatement Trends in the United States: 2013 – 2022

Financial Restatement Trends in the United States: 2013 – 2022

The Center for Audit Quality (CAQ) has conducted an analysis of restatements announced over the decade (2013 – 2022). Restatement activity is commonly referenced as a measure of financial reporting quality; therefore, a periodic review of associated trends may be of interest to investors and other users of financial statements. Additionally, given changes in both the regulatory and economic environments, an analysis of restatement trends may provide some insight into how the financial reporting ecosystem is managing factors that can affect the risk of material misstatement.

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