Observations on the annual report, page-12

How do you know the previous accounts are being revised?
The recent announcement when the chairman was appointed stated: “With considerable debate in the Australian market about technology companies’ transparency and reporting, we are taking a diligent approach to finalising our Half Yearly results FY18, having engaged new accountants to advise on this."

There was no mention about revising and re-stating previous accounts.

I think there would be great resistance by the company to re-stating previous accounts, as it would effectively be admitting they have made a mistake in the past.
Rather, they are already claiming that any change in the accounting procedures to used for the Dec half results as due to "The results will respond to the recent ASX guidelines on reporting as well as comply with a new accounting standard, AASB 15, which is aimed at clarifying revenue recognition for fast-growing companies"