"It would be easier for a first-grader to file a 1040 than for the average adult in this country to read a page or two from 133," Ketz said.
But Lynn Turner, former chief accountant at the SEC who is now in private practice, said he was troubled that the restatement did not come until after outside regulators gained access to the company's records.
GE said that the restatement stemmed from its own audit, not the investigation.



