CKE
Restaurants Restaurant chain 
- Press release
11.23.04
- Form 8-K (Item 4.02)
- Restates prior financials
- Principally to reverse practice of
including lease extension periods for amortization purposes
- KPMG client
Jack in the Box
Restaurant chain
Darden Restaurants
Restaurant chain 
- Form 8-K (Item 4.02)
Includes earnings release
12.16.04
- Restates prior financials
- Decreases retained earnings by $74 million
- Similar issues to CKE Restaurants
- KPMG client
Brinker International
Restaurant chain 
Ruby Tuesday
Restaurant chain
Krispy Kreme Doughnuts
Fast food chain
- Form 8-K (Item 4.02)
Includes press release
1.04.05
- Already in process of restating financials
- Notes developments at other restaurant chains
- Expects to make similar adjustments, not yet quantified
- PWC client
Rubio's Restaurants
Restaurant chain
- Press release
1.19.05
- Form 8-K (Item 4.02)
- Notes developments at other companies
- Will restate prior financials, extent not Yet quantified
- Deloitte & Touche client
McDonald's
Fast food chain
Pep Boys
Auto maintenance chain
- Press release
1.31.05
- Form 8-K (Item 4.02)
- Reverses practice of including lease extensions in amortization purposes
- Restatement will reduce retained earnings by $52 million
- Deloitte & Touche client
Yum! Brands
Fast food chain 
Target
Retailer
- Press release
2.03.05
- Form 8-K (Item 2.02)
- Changes amortization schedule for owned-stores on leased land
- $65 million cumulative charge taken in 4Q 2004
- Ernst & Young client
Applebee's International
Restaurant chain
- Earnings release
2.09.05
- Form 8-K (Item 2.02)
- Notes developments at other restaurant companies
- Expects to make similar adjustments, not yet quantified
- Could require restatement
- PWC client
Borders
Bookstore chain
Sears
Roebuck Retail
- Press release
2.15.05
- Form 8-K (Item 4.02)
- Prompted by SEC review of merger Form S-4
- Accounting errors identified related to credit card business and lease accounting
- Restates prior accounting periods
- Deloitte & Touche client
Kohl's
Retail
Cingular Wireless
Telecom
SEC_CODE_REF_0090001192884
CVS
Retail