Fieldstone Mortgage Co. joins a growing list of firms that are restating their financial statements due to accounting errors. The Columbia, MD-based lender will redo its annual financial reports for 2003 and 2004, and the first three quarters of 2005. The problem: accounting errors related to when the company recognized income tax paid on the sale of loans to its parent company, Fieldstone Investment Corp. The REIT originates non-conforming and conforming mortgages via a