Audit Analytics Trend Reports

Auditor tenure, FinAnciAl oFFicer turnover, And FinAnciAl reporting trends reseArch on the russell #### populAtion #### December Don Whalen, Esq. Director of Research dwhalen@ivesinc.com ###.###.#### x### Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###

July #### Ryan Sielis, Research Analyst rsielis@ivesinc.com ###.###.#### x### Don Whalen, Esq. Director of Research dwhalen@ivesinc.com ###.###.#### x### Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.#### x### Going Concern

May #### Don Whalen, Esq. Director of Research dwhalen@ivesinc.com ###.###.#### x### Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.#### x### Audit Fees and Non-Audit Fees An Eight Year Trend Audit Analytics® May

#### Financial Restatements A Ten Year Comparison Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.#### x### Olga Usvyatsky, CPA, Research Analyst ousvyatsky@ivesinc.com ###.###.#### x### Don Whalen, Esq., Director of Research dwhalen@ivesinc.com

CFO and Auditor Departures Occurring Near the Issuance of a Restatement A Five Year Review February #### Don Whalen, Esq. Research Director dwhalen@ivesinc.com ###.###.#### x### Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.####

SOX ### Dashboard Year # Update October #### Don Whalen, Esq. Research Director dwhalen@ivesinc.com ###.###.#### x### Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.#### x### Maggie Thrun, Research Analyst mthrun@ivesinc.com ###

SEC Comment Letters: Inquiries into Transactions Similar to Lehman Repo ###s July #### Mark Cheffers, CPA, CEO mcheffers@ivesinc.com ###.###.#### x### John A. Smillie, Esq. Director of Legal and Regulatory Research jsmillie@ivesinc.com ###.###.####

Going Concern Review April #### Mark Cheffers, CPA, CEO mcheffers@ivesinc.com ###.###.#### x### Don Whalen, Esq., Research Director dwhalen@ivesinc.com ###.###.#### x### Maggie Thrun, Research Analyst mthrun@ivesinc.com ###.###.#### x### Audit

#### Financial Restatements A Nine Year Comparison Mark Cheffers, CPA, CEO mcheffers@ivesinc.com ###.###.#### x### Olga Usvyatsky, CPA, Research Analyst ousvyatsky@ivesinc.com ###.###.#### x### Don Whalen, Esq., Research Director dwhalen@ivesinc.com ###.###

Director Departures A Five Year Overview December #### Mark Cheffers, CPA, CEO mcheffers@ivesinc.com, ###.###.#### x### Don Whalen, Esq., Research Director dwhalen@ivesinc.com, ###.###.#### x### Audit Analytics® December #### AuditAnalytics.com - # Main Street

Restatements Disclosed by the Two Types of SOX ### Issuers: (#) Auditor Attestations Filers and (#) Management-Only Report Filers Mark Cheffers, CPA, ABV, CEO mcheffers@ivesinc.com ###.###.#### x### Dennis Tanona, Research Analyst dtanona@ivesinc.com ###

#### Stealth Restatement Analysis A Supplemental Analysis to February Restatement Report Mark Cheffers, CPA, CEO mcheffers@ivesinc.com ###.###.#### x### Olga Usvyatsky, CPA, Research Analyst ousvyatsky@ivesinc.com ###.###.#### x### Don Whalen, Esq., Research Director dwhalen

Activist Shareholder Analysis A Three Year Trend May #### Mark Cheffers, CEO mcheffers@ivesinc.com ###.###.#### x### Patrick Marois, Research Analyst Tom Osborne, Research Analyst John Triolo, Research Analyst Don Whalen, Esq., Research Director dwhalen@ivesinc.com ###

Audit Analytics® # Main Street #F | Sutton, MA ##### | ###.###.#### A service of IVES Group AuditAnalytics.com Going Concern Snapshot Audit Analytics Briefing: March #### Mark Cheffers, CPA, CEO Donald Whalen, Esq., Research Director Maggie Thrun, Research Analyst

#### Financial Restatements An Eight Year Comparison Mark Cheffers , CPA, CEO mcheffers@ivesinc.com ###.###.#### x### Olga Usvyatsky , Research Analyst ousvyatsky@ivesinc.com ###.###.#### x### Don Whalen , Esq., Research Director dwhalen@ivesinc.com ###.###.####

Mark Cheffers , CEO mcheffers@ivesinc.com ###.###.#### x### Don Whalen , Esq., Research Director Maggie Thrun , Research Analyst dwhalen@ivesinc.com mthrun@ivesinc.com ###.###.#### x### ###.###.#### x### December #### ### Dashboard Year # Update

August #### Compensation Consultant Analysis Briefing Introduction # Methodology # Who Controls the Market # “Top ## Consultants” Chart # “Top ## Consultants by Market Share” Graph # Towers and Mercer Lead the Way # Industry Charts #-# Companies

Audit Fee Report Mark Cheffers , CEO mcheffers@ivesinc.com ###.###.#### x### Maggie Thrun , Research Analyst mthrun@ivesinc.com ###.###.#### x### Don Whalen , Esq., Research Director dwhalen@ivesinc.com ###.###.#### x### August #### Introduction #

July #### CEO and CFO Departures Briefing Table of Contents Introduction # Executive Summary # Background # Figure # – CEO and CFO departures - # year comparison # Figure # – CEO and CFO departures - by calendar quarter # Figure # – CEO

#### Financial Restatements A Seven Year Comparison February #### Overview of Database # Methodology # Population # Executive Summary # Total Restatements per Year (Graph and Table) # Total Annual Restatements Only per Year (Graph and Table) # Yearly Percentage

#### Financial Restatements A Seven Year Comparison February #### Overview of Database # Methodology # Population # Executive Summary # Total Restatements per Year (Graph and Table) # Total Annual Restatements Only per Year (Graph and Table) # Yearly Percentage

Interim Report for Years Beginning After December ##, #### FIN ## Briefing Introduction # Executive Summary # Background # Figure # – ## largest positive FIN ## adoptions # Figure # – ## largest negative FIN ## adoptions # Figure # – count

Interim Report for Years Ended From Nov ##, #### to June ##, #### SAB ### Adoption Briefing Introduction # Executive Summary # Background # Figure # – ## largest negative restatements # Figure # – ## largest positive restatements # Figure #

Mark Cheffers , CEO mcheffers@ivesinc.com ###.###.#### x### Don Whalen , Esq., Research Director dwhalen@ivesinc.com ###.###.#### x### December #### ### Dashboard Year # Update Audit Analytics™ SOX Section ### Dashboard AuditAnalytics.com \## # Main