Restating Financial Statements Checklist

A Checklist of key issues to consider before, during and after a restatement of a public company's financial statements.  This Checklist can be used by public companies and their counsel to help ensure they have all the bases covered during the typically long and complex restatement process.  This Checklist highlights the far-reaching effects of a restatement on the company, including its disclosure and periodic reporting, public and private securities offerings, stockholder litigation and clawbacks.

Practical Law Corporate & Securities


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