The following is a list of companies that recently restated earnings:

Bisys Group Inc. (NYSE:BSG) (BSG)

Restated 2004 earnings upward to $70.1 million from $63.6 million previously reported. Restated 2003 earnings downward to $77.3 million from $98.2 million previously. The company also restated its 2004 fourth-quarter results.

Reported: April 26

United States Cellular Corp. (AMEX:USM) (USM)

Restated third-quarter 2004 earnings were $27.6 million, or 32 cents a share. Operating earnings for the 2004 third-quarter were restated to $53.4 million, while revenue was restated to $683.3 million.

Reported: April 26

Genius Products Inc. (NASDAQ-OTCBB:GNPI) (GNPI)

Said its restated second-quarter loss widened to $5.3 million, or 13 cents a share, compared with a previously reported loss of $4.91 million, or 12 cents a share. Second-quarter revenue rose $90,000 after the restatement to $3.91 million after accounting for the sale of a title in its film library to a third- party licensee. Third-quarter loss widened to $3.85 million, or 9 cents a share, from the previously reported loss of $3.49 million, or 8 cents a share. Revenue for the third quarter decreased $251,603 after the restatement to $8.15 million to correct an overstatement of theatrical revenue.

Reported: April 24

Amerityre Corp. (NASDAQ-SMALL:AMTY) (AMTY)

Restated its results for the first and second quarters of 2006 after accounting for options grants to employees. Restated first-quarter loss was $ 1.21 million, or 6 cents a share, from the previously reported $1.07 million, or 5 cents a share. Restated second-quarter loss widened $1.33 million, or 7 cents a share, from $1.16 million, or 6 cents a share, previously reported.

Reported: April 24

Yak Communications Inc. (NASDAQ-NMS:YAKC) (YAKC)

Filed Amendment No. 2 to its Annual Report on Form 10-K for the year ended June 30, 2005, and two Amendments to its Quarterly Reports on Form 10-Q for the first and second quarters ended Sept. 30 and Dec. 31, 2005, respectively, to correct certain accounting errors and disclosure deficiencies in its previously issued public filings.

Reported: April 21

Oakley Inc. (NYSE:OO) (OO)

Restated its financial results for its first three quarters of 2005, increasing its reported net income after correcting for errors in its accounting for foreign currency hedging.

Reported: April 20

NCT Group Inc. (NASDAQ-OTCBB:NCTI) (NCTI)

Restated results for the year ended Dec. 31, 2004, and for the quarters ended March 31, June 30 and Sept. 30, 2005, due to changes in the method it used to account for certain options, warrants and other convertible equity instruments.

Reported: April 18

Creative Vistas Inc.