Following the identification of material internal control weaknesses related to revenue recognition and other controls, the resignation of its auditor, and NASDAQ delisting, a leading provider of alternative fuel engines faced the daunting challenge of restating several years of financial results, a re-audit, and returning to regular, current filings with the SEC. Stout worked closely with the newly appointed Chief Financial Officer, Controller, and Director of Financial Reporting to perform multiple years of impairment tests, quarterly valuations of liability-recognized warrants, and determining the fair value of certain senior notes. Particularly challenging was the development of prospective financial information applicable to retrospective valuation dates and the associated documentation and audit testing requirements.