Reissuance restatements contrast with revision restatements, which address relatively small, less consequential accounting errors that do not require the reissuance of a past financial restatement. Reissuance restatements sometimes result in lawsuits against the directors and officers of a corporation in which shareholders allege that the directors and officers violated their fiduciary duties to protect the interests of shareholders. These types of claims are known as financial restatement claims.