As requested by the Securities & Exchange Commission, Tyco has restated its results to account for charges incurred when accounting regularities were discovered.
The restatement had the effect of lowering historical results for 1998 to 2001 and increased results for 2002 and 2003.
Tyco reported $566.5m in earnings for the third quarter of 2003 compared with a loss of $396m for the same period a year earlier
Carolyn Brown appointed as the first head of client legal services practice RSM Legal
UK senior partner Phil Verity has been elected for a second term at Mazars
Tallat Mahmood appointed to corporate finance team of Top 20 firm
Top 25 firm HW Fisher & Co has acquired London firm Rhodes & Rhodes