CALIFORNIA RESTATEMENTS
BY CPA AUDITOR AND CLIENT TYPE
2003-September 2009

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Restatements Reported to California Board of Accountancy
from 2003 to September 9, 2009 (total of 2224)
by CPA Licensee (with 10 or more restatements)

 
CPA LICENSEE AUDITOR

Total

Government

Nonprofit

SEC Registrant

 

Bartig Basler & Ray

89

87

1

1

BDO Seidman

49

2

47

Brown Armstrong

22

22

Caporicci & Larson

69

60

9

Deloitte & Touche

501

7

5

489

Diehl Evans & Co.

71

65

6

Ernst & Young

60

60

Gallina

12

12

Gilbert Associates

41

31

10

Glenn Burdette Phillips & Bryson

11

10

1

Grant Thornton

13

13

KPMG

205

7

10

188

Macias Gini & Co.

57

53

2

2

Matson & Isom

72

70

2

Mayer Hoffman McCann

10

10

Maze & Associates

11

10

1

Odenberg Ullakko Murananishi

17

15

2

Perry Smith

31

27

4

PricewaterhouseCoopers

352

5

2

345

Robertson Cahill & Associates

17

17

Singer Lewak Greenbaum & Goldstein

19

3

16

Stephen Roatch

10

10

Teaman Ramirez & Smith

41

39

2

Vicenti Lloyd & Stutzman

57

48

9

Vivranek Trine & Day

96

93

1

2