The quantity of financial restatements from public companies has leveled off in the past four years and the severity of those restatements has remained low, according to a new report from the research firm Audit Analytics, but restatements have increased from accelerated filers for the third straight year.

During 2010, 157 accelerated filers—that is, issuers with a public float of at least $75 million—disclosed restatements, followed by 210 in 2011; 282 in 2012 and 290 in 2013, according to the report.

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