The timetable for Fannie Mae to restate its earnings for the past three-and-a-half years has expanded now that the GSE has decided to replace KPMG as its independent auditor with Deloitte & Touche. Fannie said in a filing with the Securities and Exchange Commission last week that it had terminated its contract with independent auditor KPMG after announcing that the GSE would have to restate its financial results going back to 2001. According to Fannie,…