While restatements are down by more than 60 percent compared to a decade ago, mistakes involving debt and equity, cash flows and taxes remain stubbornly common, according to The Wall Street Journal. These three types of mistakes account for over half of all financial statement corrections, a sum that has more than doubled since 2002 when SOX was first implemented. The Journal said this can be attributed to dealing with increasingly complex financial contracts and instruments. It also cited the growing complexity of the tax code as a factor too. 

Total restatements last year numbered 737, according to the Journal. While this is exactly good news, this figure is 14 percent less than last year.