The financial-reporting community has good news to celebrate this spring, with restatements falling 27 percent in 2009 to numbers not seen since before passage of the Sarbanes-Oxley Act in 2002.

The financial-reporting community has good news to celebrate this spring, with restatements falling 27 percent in 2009 to numbers not seen since before passage of the Sarbanes-Oxley Act in 2002.