The annual Audit Analytics report on financial restatement trends includes data from the full year 2013 and provides a detailed analysis and comparison of trends in financial restatements over a thirteen-year period. Highlights from the research include; In the last four years, the quantity of restatements has leveled off and severity has remained low. However restatements by accelerated filers have continued to increase for the third straight year. During 2013, the average income adjustment per restatement by publicly traded companies was about 3.2 million dollars, the lowest in the last seven years During 2013, about 52.8% of restatements disclosed by publicly traded companies had no impact on earnings, the highest percentage during the last seven years reviewed. The average number of days restated (the restatement period) was 548 days during 2013, the sixth year in a row with a period near 500 days.