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Article dated July 25 written by Daniel Goelzer "Fueled by SPACs, restatements surge. The article cites a report by Audit Analytics indicating there were 1,479 restatements in 2021. This indicates changes to previously filed information of a scale that shareholders and the public had to be made aware - each of these is supported by a statutory filing of the registrant (the public company) and includes appropriate opinions by the outside CPA firm.
Research on this topic indicating some of the reasons this occurred. Included in this should be specifics as to one or two of the companies that went through restatements in 2021.
As these are all publicly held companies you should be able to identify who the outside auditors are for your selected companies.
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