1jk1, according to what SPNG put out, they had to reaudit, not restate their filings because of Drakeford & Drakeford. According to a shareholder update, they only had to reaudit going back to 2008. Beyond that, I'm not sure how far they went back: http://www.thefreelibrary.com/SpongeTech%5BR%5D+Delivery+Systems+Announces+Release+of+Letter+to...-a0208228701