Diligent (DIL) 10-Q/A 7 Apr 14 2013 Q1 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2013	5-May-13
Document Information [Line Items]	'	'
Entity Registrant Name	'Diligent Board Member Services, Inc.	'
Entity Central Index Key	'0001433269	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Trading Symbol	'DIL	'
Entity Common Stock, Shares Outstanding	'	83,776,155
Document Type	'10-Q	'
Amendment Flag	'true	'
Amendment Description	'On August 5, 2013 in the U.S., Diligent Board Member Services, Inc. (“we,” “us,” “our,” “Diligent” or the “Company”) announced that our historical financial statements for the fiscal years ended December 31, 2012, 2011 and 2010, and our interim financial statements for the fiscal quarter ended March 31, 2013, would be restated due to errors discovered in our revenue recognition review, and that our financial statements previously filed with the U.S. Securities and Exchange Commission (the “SEC”) for such periods, including interim periods within such fiscal years, should no longer be relied upon. In addition, on January 28, 2014 in the U.S., we determined that due to an additional error in our historical financial statements relating to the accounting treatment of a note receivable from our predecessor entity, our historical financial statements previously filed with the SEC for the fiscal years ended December 31, 2009, 2008 and 2007, including interim periods within such fiscal years, should no longer be relied upon. The fiscal years and interim periods affected by such announcements are referred to as the “Affected Periods”. For more information regarding the restatement, refer to Note 2, “Restatement of previously issued financial statements due to correction of errors” in Part I, Item 1and Part I, Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. This Amendment No. 1 to our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2013 (“Form 10-Q/A” or “10-Q Amendment”) is being filed to present the restatement of previously issued condensed consolidated financial statements and financial data and to amend the previously filed management's discussion and analysis of financial condition and results of operations and other disclosures for the periods presented in this 10-Q/A. Concurrently herewith, we are filing Amendment No. 2 to our Annual Report on Form 10-K (the “10-K Amendment”) to restate our Consolidated Financial Statements for the fiscal years ended December 31, 2012 and December 31, 2011 and to present selected restated financial information for the fiscal quarters within such years. Other than the 10-K Amendment and this 10-Q Amendment, we have not filed amendments to (i) our Quarterly Reports on Form 10-Q previously filed with the SEC for the interim periods in the Affected Periods, or (ii) our Annual Reports on Form 10-K previously filed with the SEC for the fiscal years included in the Affected Periods (collectively, the “Affected Reports”). Accordingly, investors should rely only on the financial information and other disclosures regarding the Affected Periods in the 10-K Amendment and this 10-Q Amendment, and not on the Affected Reports or any reports, sales update press releases, or similar communications relating to the Affected Periods, other than as set forth in the Company’s Preliminary Half Year Announcement and Half Year Report for the half year period ending June 30, 2013 and its Preliminary Full Year Announcement for the full year 2013 issued pursuant to the rules of the New Zealand Stock Exchange and filed as Exhibits 99.2 and 99.3 to the Company’s Current Report on Form 8-K filed with the SEC on February 28, 2014. As disclosed in Item 9A of the 10-K Amendment, management concluded that as of December 31, 2012, our internal controls over financial reporting were not effective due to material weaknesses in our control environment, control activities and information and communication relative to stock option grants and stock issuances. Management also evaluated the effectiveness of our disclosure controls and procedures and concluded that our disclosure controls and procedures were not effective as of December 31, 2012. In connection with the restatement and the preparation of the 10-K Amendment, management re-evaluated the effectiveness of our disclosure controls and procedures and our internal control over financial reporting as of December 31, 2012 and determined that our disclosure controls and procedures were ineffective as of December 31, 2012 and our internal control over financial reporting was subject to multiple material weaknesses in addition to those previously identified. We lacked a sufficient complement of trained finance, accounting and tax personnel and did not establish adequate accounting and financial reporting policies and procedures as a general matter. In particular, there were material weaknesses in our financial reporting control environment and the design, establishment, maintenance and communication of effective controls relating to revenue recognition, income taxes and certain transactions with our predecessor entity. In addition, our accounting and financial reporting processes were dependent on the maintenance of spreadsheets that had become inadequate to ensure accurate and timely financial reporting given the growth of the Company and the volume of transactions. Information relating to the identified material weaknesses in internal control over financial reporting, and related remedial measures, as well as additional information relating to the restatement, is contained in the 10-K Amendment. We originally filed our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2013 with the SEC on May 10, 2013 (the “Original Filing”). This Amendment No. 1 amends and restates Items 1, 2 and 4 of Part I and Items 1A and 6 of Part II of the Original Filing. As required pursuant to the Securities and Exchange Act of 1934, as amended, this Amendment No. 1 also includes updated certifications from the Company’s Chief Executive Officer and Chief Financial Officer as Exhibits 31.1, 31.2, 32.1 and 32.2. Except as noted above, no other information included in the Original Filing is being amended by this Amendment No. 1. All of the information in this Amendment No. 1 is applicable as of the dates addressed in the Original Filing and reflect events occurring after the date of the Original Filing to modify or update disclosures affected by material subsequent events and as required to reflect the restatement described above. In connection with the preparation of this 10-Q Amendment, management re-evaluated the effectiveness of our disclosure controls and procedures as of March 31, 2013 and determined that our disclosure controls and procedures were not effective as of March 31, 2013.	'
Document Period End Date	31-Mar-13	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2013	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets(USD ($))	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$36,472	$33,311
Term deposit	0	103
Accounts receivable, net	1,629	1,542
Deferred commissions	2,066	2,081
Prepaid expenses and other current assets	1,322	899
Deferred tax assets	3,941	3,939
Total current assets	45,430	41,875
Property and equipment, net	5,110	3,913
Deferred tax assets	1,756	1,532
Security deposits	208	225
Other non-current assets	59	167
Total assets	52,563	47,712
Current liabilities:	'	'
Accounts payable	933	222
Accrued expenses and other liabilities	5,502	4,964
Income taxes payable	308	1,391
Deferred revenue	17,855	16,972
Obligations under capital leases	704	702
Total current liabilities	25,302	24,251
Non-current liabilities:	'	'
Deferred revenue, less current portion	7,648	6,964
Obligations under capital leases, less current portion	1,449	237
Deferred tax liabilities	30	31
Other non-current liabilities	250	272
Total non-current liabilities	9,377	7,504
Total liabilities	34,679	31,755
Commitments and contingencies	'	'
Redeemable preferred stock:	'	'
Series A convertible redeemable preferred stock, $.001 par value, 50,000,000 shares authorized 32,667,123 shares issued and outstanding (liquidation value $4,989,902)	3,240	3,233
Stockholders' equity:	'	'
Common Stock, $.001 par value, 250,000,000 shares authorized, 83,776,155 and 83,586,155 shares issued and outstanding	84	84
Additional paid-in capital	26,794	26,052
Accumulated deficit	-12,251	-13,480
Accumulated other comprehensive income	17	68
Total stockholders' equity	14,644	12,724
Total liabilities, redeemable preferred stock and stockholders' equity	$52,563	$47,712

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets [Parenthetical] (USD $)	Mar. 31, 2013	Dec. 31, 2012
Series A convertible redeemable preferred stock, par value (in dollars per share)	$0.00	$0.00
Series A convertible redeemable preferred stock, shares authorized	50,000,000	50,000,000
Series A convertible redeemable preferred stock, shares issued	32,667,123	32,667,123
Series A convertible redeemable preferred stock, shares outstanding	32,667,123	32,667,123
Series A convertible redeemable preferred stock, liquidation value (in dollars)	$4,989,902	$4,989,902
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	83,776,155	83,586,155
Common stock, shares outstanding	83,776,155	83,586,155

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Revenues	$13,708	$7,081
Cost of revenues (excluding depreciation and amortization)	2,773	2,008
Gross profit	10,935	5,073
Operating expenses:	'	'
Selling and marketing expenses	2,279	1,942
General and administrative expenses	3,697	1,677
Research and development expenses	933	474
Depreciation and amortization	259	224
Special committee	1,632	0
Total operating expenses	8,800	4,317
Operating income	2,135	756
Other income (expense), net:	'	'
Interest income (expense), net	-8	42
Foreign exchange transaction gain (loss)	-116	6
Total other income (expense), net	-124	48
Income before provision for income taxes	2,011	804
Income tax expense	782	195
Net income	1,229	609
Accrued preferred stock dividends	-89	-89
Net income attributable to common stockholders	$1,140	$520
Earnings per share:	'	'
Basic (in dollars per share)	$0.01	$0
Diluted (in dollars per share)	$0.01	$0
Weighted average shares outstanding:	'	'
Basic (in shares)	116,380	114,473
Diluted (in shares)	121,692	119,992

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Net income	$1,229	$609
Other comprehensive income (loss):	'	'
Foreign exchange translation adjustment	-51	46
Comprehensive income	$1,178	$655

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Changes in Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]
In Thousands
Balance at Dec. 31, 2012	$12,724	$84	$26,052	($13,480)	$68
Balance (in shares) at Dec. 31, 2012	'	83,586	'	'	'
Net income	1,229	'	'	1,229	'
Other comprehensive loss	-51	'	'	'	-51
Total comprehensive income	1,178	'	'	'	'
Capital contribution	240	'	240	'	'
Share-based compensation	340	'	340	'	'
Excess tax benefits - stock compensation	185	'	185	'	'
Exercise of stock options	74	'	74	'	'
Exercise of stock options (in shares)	190	190	'	'	'
Amortization of preferred stock offering costs	-8	'	-8	'	'
Accrued preferred stock dividend ($.00275 per share)	-89	'	-89	'	'
Balance at Mar. 31, 2013	$14,644	$84	$26,794	($12,251)	$17
Balance (in shares) at Mar. 31, 2013	'	83,776	'	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Changes in Stockholdersb Equity [Parenthetical] (USD $)	3 Months Ended
	Mar. 31, 2013
Preferred Stock, Dividends Per Share, Declared	$0.00

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:	'	'
Net income	$1,229	$609
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	259	224
Share-based compensation	340	222
Net deferred tax assets and liabilities	-227	-31
Excess tax benefits realized from share-based compensation	-185	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	-87	330
Deferred commissions	16	-15
Prepaid expenses and other assets	-316	-269
Security deposits	17	-35
Accounts payable and accrued expenses	1,519	-767
Income taxes payable	-899	0
Deferred revenue	1,568	3,373
Other	15	15
Net cash provided by operating activities	3,249	3,656
Cash flows from investing activities:	'	'
Purchases of property and equipment	-149	-354
Proceeds from maturity of term deposit	105	0
Net cash used in investing activities	-44	-354
Cash flows from financing activities:	'	'
Payment of preferred stock dividend	-120	-120
Proceeds from exercise of stock options	74	17
Excess tax benefits realized from share-based compensation	185	0
Payments of obligations under capital leases	-92	-28
Payments of obligations under software licensing agreements	-36	-36
Net cash used in financing activities	11	-167
Effect of exchange rates on cash and cash equivalents	-55	46
Net increase in cash and cash equivalents	3,161	3,181
Cash and cash equivalents at beginning of period	33,311	8,931
Cash and cash equivalents at end of period	36,472	12,112
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for Interest	11	5
Cash paid during the period for Income taxes	1,775	53
Supplemental disclosure of noncash investing and financing activities:	'	'
Capital contribution in lieu of preferred stock dividend	240	240
Tender of common stock in lieu of interest payment on note receivable from shareholder	0	200
Property and equipment acquired under capital lease agreements	$1,306	$0

Organization_and_nature_of_the

Organization and nature of the business	3 Months Ended
	Mar. 31, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
		1)	Organization and nature of the business
	Diligent Board Member Services, Inc. (“Diligent” or the “Company”) is a global leader in web-based portals for Boards of Directors. The Company develops and sells an online software application called Diligent Boardbooks®, a web-based portal that board members, management and administrative staff use to compile, update, review and archive board materials during and after board meetings. Diligent provides clients with subscription-based access to the software and also provides associated services including securely hosting the clients’ data, and customer service and support for the application.
	The Company was incorporated in the State of Delaware on September 27, 2007 and is listed on the New Zealand Stock Exchange (“NZSX”). On December 12, 2007, the Company completed an offshore public offering in connection with its listing on the NZSX. The Company’s corporate headquarters are located in New York, New York.
	The Company has a wholly-owned subsidiary located in New Zealand, Diligent Board Member Services NZ Limited (“DBMS NZ”), which provides research and development services for the Company. The Company has a wholly-owned subsidiary in the United Kingdom, Diligent Boardbooks Limited (“DBL”) and a wholly-owned subsidiary in Australia, Diligent Board  Services Australia Pty. Ltd. (“DBA”), which provide sales, marketing and customer support services in their respective regions. The Company’s Singapore subsidiary, Diligent APAC Board Services Pte. Ltd. (“APAC”) provides sales support in the Asia-Pacific region. At the end of 2012, Diligent formed a subsidiary in Hong Kong to support its Asia-Pacific sales and marketing, which has had no operations to date.
	The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s functional and reporting currency.

Restatement_of_Condensed_Conso

Restatement of Condensed Consolidated Financial Statements	3 Months Ended
	Mar. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
Accounting Changes and Error Corrections [Text Block]	'
		2)	Restatement of Condensed Consolidated Financial Statements
	Subsequent to the original issuance of the condensed consolidated financial statements for the quarter ended March 31, 2013, the Company identified errors that impacted the 2013 and 2012 quarterly financial information. Each of those errors are discussed in more detail below, and tables are included illustrating the impact of those errors on the Company’s previously issued financial statements.
	We have concluded that revenue recognition of our subscription fees for our Diligent Boardbooks service should commence on the date the service is made available to the customer, as determined by the date the customer has full access to the product. Our historical practice was to consider the contract date to be the service commencement date, and to begin revenue recognition as of the beginning of the month in which the contract date falls. We have corrected recognition of revenue to prorate revenue on a daily basis starting on the date at which access is provided, which is generally later than the contract date. Additionally, we have concluded that installation fees charged for initial set-up of our product and training should be recognized ratably over the expected life of the customer relationship, which is estimated to be nine years, rather than over the initial contract period, generally one year, as had been our historical practice. The effect of correcting these two errors was to reduce previously reported revenue and increase previously reported deferred revenue by $1.4 million and $1.1 million for the three months ended March 31, 2013 and 2012, respectively.
	The Company previously recorded sales commissions earned by account managers by recognizing them immediately in the period earned. In order to more appropriately match expenses with the related revenue and to be consistent with how the Company recognizes commissions for its sales staff, the Company has changed the method of recognizing commission expense for account management personnel, by amortizing commissions over the related contract period, generally twelve months. The effect of correcting this error decreased cost of revenues and increased deferred commissions by $99 thousand and $157 thousand for the three months ended March 31, 2013 and 2012, respectively. In addition, the Company historically netted deferred commissions against accrued expense. They are now presented as a separate line item on the condensed consolidated balance sheet as “Deferred Commissions”.
	The Company has historically not collected state sales tax on the sale of its subscription service. The Company has determined that it should have collected sales tax in certain states and may also have exposure in several other states, accordingly, the Company has recorded a provision of $183 thousand and $117.5 thousand in general and administrative costs and accrued expenses for the three months ended March 31, 2013 and 2012, respectively. The resulting cumulative provision as of March 31, 2013 related to the uncollected sales tax is $919 thousand. We intend to start collecting and remitting sales tax in certain states in 2014.
	In addition, we made corrections to accrued liabilities to record expenses in the proper periods, corrected the recording of the capital contribution for the waiver of the preferred stock dividends and made other adjustments and presentation corrections discovered subsequent to the Original Filing.
	The changes in the Company’s income before provision for income taxes resulting from the adjustments discussed in the above paragraphs also impacted the provision for income taxes throughout each of the periods subject to restatement. In addition, we made corrections to our provision for income taxes for each of the periods subject to the restatement to correct for errors in the calculation of our NOL limitation under Section 382 of the Internal Revenue Code, state tax apportionment factors, uncertain tax positions and other tax matters. Accordingly, throughout each of the periods subject to restatement, we have restated our income tax provision and related deferred tax assets and liabilities.
	The basic earnings per share calculation has been corrected as the weighted average shares outstanding used to compute basic earnings per share has historically excluded the convertible preferred stock outstanding. The preferred stockholders are entitled to participate on an as converted basis in any dividend on the Company’s common stock, and as such are considered participating securities to which earnings should be allocated. The preferred stock should have been considered in the calculation of earnings per share using the two-class method in periods in which the Company had net income.
	Additionally, we have corrected the accounting for an equipment and software lease that was entered into in the first quarter of 2013 but initially recorded in the fourth quarter of 2012, and an internal use software license arrangement entered into in the third quarter of 2011.
	The restated opening balances within the accompanying condensed consolidated statement of changes in stockholders’ equity as of January 1, 2013, which present the cumulative effect of the errors noted above through January 1, 2013, are as follows:
			January 1, 2013
			As			Adjustments		As Restated
			Previously
			Reported
			(in thousands)
	Additional Paid-in-Capital		$	26,259		-207		$	26,052
	Accumulated deficit		$	-10,656		-2,824		$	-13,480
	Accumulated Other Comprehensive Income		$	67		1		$	68
	Total stockholders' equity		$	15,754		-3,030		$	12,724
	The following is a reconciliation of the previously reported condensed consolidated statements of income, balance sheet and statement of cash flow amounts to the restated amounts.
	Condensed Consolidated Statement of Income		As
	(in thousands, except per share amounts)		Previously						As
	Three Months Ended March 31, 2013		Reported			Adjustments			Restated
	Revenues		$	15,133		$	-1,425		$	13,708
	Cost of revenues (excluding depreciation and amortization)			2,872			-99			2,773
	Gross profit			12,261			-1,326			10,935
	Operating expenses:
	Selling and marketing expenses			2,187			92			2,279
	General and administrative expenses			3,514			183			3,697
	Research and development expenses			933			-			933
	Depreciation and amortization			413			-154			259
	Special committee			1,632			-			1,632
	Total operating expenses			8,679			121			8,800
	Operating income			3,582			-1,447			2,135
	Other expense, net:
	Interest expense, net			-5			-3			-8
	Foreign exchange transaction loss			-116			-			-116
	Total other expense, net			-121			-3			-124
	Income before provision for income taxes			3,461			-1,450			2,011
	Income tax expense			1,422			-640			782
	Net income		$	2,039		$	-810		$	1,229
	Accrued preferred stock dividends			-89			-			-89
	Net income attributable to common stockholders		$	1,950		$	-810		$	1,140
	Earnings per share:
	Basic		$	0.02		$	-0.01		$	0.01
	Diluted		$	0.02		$	-0.01		$	0.01
	Weighted average shares outstanding:
	Basic			83,713			32,667			116,380
	Diluted			122,371			-679			121,692
			As
			Previously						As
	Condensed Consolidated Balance Sheet as of March 31, 2013		Reported			Adjustments			Restated
	(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents		$	36,472			-		$	36,472
	Accounts receivable, net			3,378			-1,749			1,629
	Deferred commissions			-			2,066			2,066
	Prepaid expenses and other current assets			1,270			52			1,322
	Deferred tax assets			775			3,166			3,941
	Total current assets			41,895			3,535			45,430
	Property and equipment, net			4,811			299			5,110
	Deferred tax assets			-			1,756			1,756
Intangible assets, net			181			-181			-
Security deposits			208			-			208
Other non-current assets			59			-			59
Total assets		$	47,154		$	5,409		$	52,563
LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable		$	933		$	-		$	933
Accrued expenses and other liabilities			3,087			2,415			5,502
Income taxes payable			1,127			-819			308
Deferred revenue			17,999			-144			17,855
Obligations under capital leases			703			1			704
Total current liabilities			23,849			1,453			25,302
Non-current liabilities:
Deferred revenue, less current portion			-			7,648			7,648
Obligations under capital leases, less current portion			1,428			21			1,449
Deferred tax liabilities			111			-81			30
Other non-current liabilities			198			52			250
Total non-current liabilities			1,737			7,640			9,377
Total liabilities			25,586			9,093			34,679
Redeemable preferred stock:
Series A convertible redeemable preferred stock			3,240			-			3,240
Stockholders' equity:
Common Stock			84			-			84
Additional paid-in capital			26,847			-53			26,794
Accumulated deficit			-8,617			-3,634			-12,251
Accumulated other comprehensive income			14			3			17
Total stockholders' equity			18,328			-3,684			14,644
Total liabilities, redeemable preferred stock and stockholders' equity		$	47,154		$	5,409		$	52,563
Condensed Consolidated Statement of Cash Flows		As Previously						As
(in thousands)		Reported			Adjustments			Restated
Three Months Ended March 31, 2013
Cash flows from operating activities:
Net income		$	2,039		$	-810		$	1,229
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			413			-154			259
Share-based compensation			341			-1			340
Net deferred tax assets and liabilities			-132			-95			-227
Excess tax benefits realized from share-based compensation			-269			84			-185
Changes in operating assets and liabilities:
Accounts receivable			-360			273			-87
Deferred commissions			-			16			16
Prepaid expenses and other assets			-388			72			-316
Security deposits			-			17			17
Accounts payable and accrued expenses			1,183			336			1,519
Income taxes payable			-			-899			-899
Deferred revenue			418			1,150			1,568
Other			-80			95			15
Net cash provided by operating activities			3,165			84			3,249
Cash flows from investing activities:
Purchases of property and equipment			-149			-			-149
Proceeds from maturity of term deposit			105			-			105
Net cash used in investing activities			-44			-			-44
Cash flows from financing activities:
Payment of preferred stock dividend			-120			-			-120
Proceeds from exercise of stock options			74			-			74
Excess tax benefits realized from share-based compensation			269			-84			185
Payments of obligations under capital leases			-92			-			-92
Payments of obligations under software licensing agreements			-36			-			-36
Net cash used in financing activities			95			-84			11
Effect of exchange rates on cash and cash equivalents			-55			-			-55
Net increase in cash and cash equivalents			3,161			-			3,161
Cash and cash equivalents at beginning of period			33,311			-			33,311
Cash and cash equivalents at end of period		$	36,472		$	-		$	36,472
Supplemental disclosure of cash flow information:
Cash paid during the period for :
Interest		$	11		$	-		$	11
Income taxes		$	1,775		$	-		$	1,775
Supplemental disclosure of noncash investing and financing activities:
Capital contribution in lieu of preferred stock dividend		$	-		$	240		$	240
Property and equipment acquired under capital lease agreements		$	-		$	1,306		$	1,306
Condensed Consolidated Statement of Income		As
(in thousands, except per share amounts)		Previously						As
Three Months Ended March 31, 2012		Reported			Adjustments			Restated
Revenues		$	8,214		$	-1,133		$	7,081
Cost of revenues (excluding depreciation and amortization)			2,165			-157			2,008
Gross profit			6,049			-976			5,073
Operating expenses:
Selling and marketing expenses			1,939			3			1,942
General and administrative expenses			1,509			168			1,677
Research and development expenses			474			-			474
Depreciation and amortization			228			-4			224
Total operating expenses			4,150			167			4,317
Operating income			1,899			-1,143			756
Other income, net:
Interest income, net			48			-6			42
Foreign exchange transaction gain			6			-			6
Total other income, net			54			-6			48
Income before provision for income taxes			1,953			-1,149			804
Income tax expense			53			142			195
Net income		$	1,900		$	-1,291		$	609
Accrued preferred stock dividends			-89			-			-89
Net income available to common stockholders		$	1,811		$	-1,291		$	520
Earnings per share:
Basic		$	0.02		$	-0.02		$	0
Diluted		$	0.02		$	-0.02		$	0
Weighted average shares outstanding:
Basic			81,806			32,667			114,473
Diluted			119,991			-370			119,621
		As
		Previously						As
Condensed Consolidated Balance Sheet as of December 31, 2012		Reported			Adjustments			Restated
(in thousands)
ASSETS
Current assets:
Cash and cash equivalents		$	33,311		$	-		$	33,311
Term deposit			103			-			103
Accounts receivable, net			3,018			-1,476			1,542
Deferred commissions			-			2,081			2,081
Prepaid expenses and other current assets			882			17			899
Deferred tax assets			643			3,296			3,939
Total current assets			37,957			3,918			41,875
Property and equipment, net			5,037			-1,124			3,913
Deferred tax assets			-			1,532			1,532
Intangible assets, net			217			-217			-
Security deposits			225			-			225
Other non-current assets			167			-			167
Total assets		$	43,603		$	4,109		$	47,712
LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable		$	222		$	-		$	222
Accrued expenses and other liabilities			2,615			2,350			4,964
Income taxes payable			1,640			-249			1,391
Deferred revenue			17,581			-609			16,972
Obligations under capital leases			702			-			702
Total current liabilities			22,760			1,490			24,251
Non-current liabilities:
Deferred revenue, less current portion			-			6,964			6,964
Obligations under capital leases, less current portion			1,522			-1,285			237
Deferred tax liabilities			111			-81			31
Other non-current liabilities			223			49			272
Total non-current liabilities			1,856			5,649			7,504
Total liabilities			24,616			7,139			31,755
Redeemable preferred stock:
Series A convertible redeemable preferred stock			3,233			-			3,233
Stockholders' equity:
Common Stock			84			-			84
Additional paid-in capital			26,259			-207			26,052
Accumulated deficit			-10,656			-2,824			-13,480
Accumulated other comprehensive income			67			1			68
Total stockholders' equity			15,754			-3,030			12,725
Total liabilities, redeemable preferred stock and stockholders' equity		$	43,603		$	4,109		$	47,712
Condensed Consolidated Statement of Cash Flows		As Previously				As
(in thousands)		Reported		Adjustments		Restated
Three Months Ended March 31, 2012
Cash flows from operating activities:
Net income		1,900		-1,291		609
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		228		-4		224
Share-based compensation		222		-		222
Net deferred tax assets and liabilities		-		-31		-31
Changes in operating assets and liabilities:
Accounts receivable		189		141		330
Deferred commissions		-		-15		-15
Prepaid expenses and other assets		-298		29		-269
Security deposits		-		-35		-35
Accounts payable and accrued expenses		-887		120		-767
Deferred revenue		2,329		1,044		3,373
Other		-27		42		15
Net cash provided by operating activities		3,656		-		3,656
Cash flows from investing activities:
Purchases of property and equipment		-354		-		-354
Net cash used in investing activities		-354		-		-354
Cash flows from financing activities:
Payment of preferred stock dividend		-120		-		-120
Proceeds from exercise of stock options		17		-		17
Payments of obligations under capital leases		-28		-		-28
Payments of obligations under software licensing agreements		-36		-		-36
Net cash used in financing activities		-167		-		-167
Effect of exchange rates on cash and cash equivalents		46		-		46
Net increase in cash and cash equivalents		3,181		-		3,181
Cash and cash equivalents at beginning of period		8,931		-		8,931
Cash and cash equivalents at end of period		12,112		-		12,112
Supplemental disclosure of cash flow information:
Cash paid during the period for:
Interest		5		-		5
Income taxes		53		-		53
Supplemental disclosure of noncash investing and financing activities:
Capital contribution in lieu of preferred stock dividend		-		240		240
Tender of common stock in lieu of interest payment on note receivable from shareholder		200		-		200

Special_Committee

Special Committee	3 Months Ended
	Mar. 31, 2013
Special Committee [Abstract]	'
Special Committee Disclosure [Text Block]	'
		3)	Special Committee
	In December 2012, the Board of Directors of the Company appointed a Special Committee of independent directors to examine certain of Diligent's past stock issuances and stock option grants that may not have been issued in compliance with the relevant stock option and incentive plans. The Special Committee's members were not on the Board at the time of the issuance of such grants, were not involved in their issue, and are not the recipients of any option grants. The Special Committee was delegated broad powers from the Board to take all such action in respect of the issuances as it deemed necessary and advisable.
	The Special Committee, assisted by attorneys in the U.S. and New Zealand, conducted a thorough review and analysis of all stock issuances and stock option grants during the relevant period. As discussed in Notes 7 and 9, the Special Committee found that three option awards exceeded the applicable plan caps on the number of shares covered by an award issued to a single recipient in a particular year. The Special Committee was delegated the authority to develop appropriate alternative compensation packages for the affected employees.  These awards were determined by the Board to be reasonable compensation at the time, and were an important incentive component of the employees’ compensation packages.
	As part of its work, the Special Committee also reviewed the Company's compliance with applicable regulations, including U.S. and New Zealand securities regulations and the NZSX Listing Rules. The Special Committee identified a number of instances where it appears that Diligent was not, or may not have been, in compliance with its U.S. and New Zealand regulatory obligations.
	The Special Committee determined that these instances of non-compliance were inadvertent and attributable in part to the constrained resources of Diligent in a period of financial difficulty in the years following its listing on NZSX, and the complex regulatory and compliance obligations across multiple jurisdictions with differing regulations and requirements. It has recommended, and the Board fully endorses, that the Company work with its regulators to resolve these issues. It is possible that while Diligent seeks to work constructively with the regulators, that fines or penalties for non-compliance could be imposed (see Note 9 – Subsequent Events).
	Costs for the Special Committee for the three months ended March 31, 2013 were $1.6 million, with an additional $0.3 million incurred in the fourth quarter of 2012. Included in Special Committee expenses are professional fees incurred for legal, accounting and compensation consultants, estimated NZX penalties and proposed compensation to be paid to Special Committee members. During the second quarter of 2013, the Special Committee was disbanded and the Company is in the process of implementing the recommendations of the Special Committee to remediate the compliance and internal control weaknesses identified. The Company incurred additional Special Committee expenses through the second quarter of 2013.

Significant_accounting_policie

Significant accounting policies	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	4)	Significant accounting policies
	Basis of presentation – The accompanying interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to SEC rules. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in Amendment No. 2 to the Annual Report on Form 10-K/A of the Company for the year ended December 31, 2012.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the financial statements. The results of operations for the three months ended March 31, 2013 are not necessarily indicative of the results to be expected for the full year.
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include the deferral and recognition of revenue, the fair value of share-based compensation, accounting for income taxes, including the realization of deferred tax assets and uncertain tax positions, and the useful lives of tangible and intangible assets. Actual results could differ from those estimates.
	Principles of consolidation – The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
	Cash and cash equivalents – The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. The Company invests its excess cash primarily in bank and money market funds of major financial institutions. Accordingly, its cash equivalents are subject to minimal credit and market risk. At March 31, 2013, cash equivalents include investments in U.S. treasury bills of $7 million and U.S. treasury money market funds of $19 million, which are carried at cost which approximates fair value. The fair value of money market funds was determined by reference to quoted market prices. At December 31, 2012, cash equivalents include investments in U.S. treasury bills of $11 million and U.S. treasury money market funds of $13 million.
	Term deposits – Term deposits are short-term investments with banks, with maturities greater than three months at inception.
	Fair value of financial instruments – The fair value of the Company’s accounts receivable, accounts payable and accrued expenses and other liabilities approximates book value due to their short term settlements.
	Revenue recognition – We derive our revenues primarily from subscription fees and installation fees, including training. We sell subscriptions to our cloud application that are generally one year in length. Our arrangements do not include a general right of return and automatically renew unless we are notified 30 days prior to the expiration of the initial term. Our subscription agreements do not provide the customer the right to take possession of the software that supports the application. Installation fees consist of the configuration of our service and training of our customers.
	We commence revenue recognition when all of the following conditions are met;
		⋅	There is persuasive evidence of the arrangement;
		⋅	The service has been made available to the customer;
		⋅	The fee is fixed or determinable; and
		⋅	The collectability of the fees is reasonably assured.
	We have determined that the installation fee does not have standalone value, so accordingly, we account for our arrangements as a single unit of accounting.
	Revenue from our subscription service is recognized on a daily basis over the subscription term as the services are delivered. The service is considered delivered, and hence revenue recognition commences, when the customer has access to the Diligent Boardbooks product. Revenue is recorded ratably through the end of the contract period, which is generally twelve months from the contract date.
	Installation fees paid by customers in connection with the subscription service are deferred and are recognized ratably over the expected lives of the customer relationships, generally nine years.
	In estimating the expected customer relationship period, the Company looked to guidance on the determination of the useful life of an intangible asset for the appropriate factors to be considered in estimating expected customer life and specifically focused on its customer renewal rate. The Company’s customer contracts contain a standard “autorenew” feature which provides for one-year renewals unless either party provides written notice of termination. In addition, the Company’s renewal history with its customers has been and remains at very high rates. As a result, the Company believes that its customers will renew numerous times during their tenure with the Company and consequently have a very low annual attrition rate. As noted previously, after considering these factors, the Company determined that a nine year estimated customer life was appropriate.
	Deferred Revenue – Deferred revenue represents installation and subscription fees for which cash has been received but for which the Company has not yet delivered its services or the criteria for the recognition of revenue have not yet been met. Deferred revenues presented in the consolidated balance sheet do not include amounts receivable (both billed and unbilled) for executed subscription agreements for which the Company has not yet received payment. Accordingly, the deferred revenue balance does not represent the total contract value of annual, non-cancelable subscription agreements.
	Long term deferred revenue consists of installation fees that will be recognized over the estimated life of the customer relationship, generally nine years. Installation fees expected to be recognized within the next 12 months of the balance sheet date are included in the current portion of deferred revenue.
	Accounts receivable – The Company generally invoices its customers on an annual or quarterly basis. Accounts receivable represents amounts due from our customers for which revenue has been recognized. A provision for doubtful accounts is recorded based on management’s assessment of amounts considered uncollectable for specific customers based on age of the receivable, history of payments and other relevant information. At each of March 31, 2013 and 2012, the Company has recorded a provision for doubtful accounts of $100 thousand.
	Research and development – Research and development expenses are incurred as the Company upgrades and maintains the Diligent Boardbooks software, and develops product enhancements. Such expenses include compensation and employee benefits of engineering and testing personnel, materials, travel and direct costs associated with the design and required testing of the product line. The Company does not allocate indirect overhead to research and development. Direct development costs related to software enhancements that add functionality have been expensed as incurred as the Company has not historically maintained sufficiently detailed records of its development efforts to be able to capitalize such costs.
	Share-based compensation – The Company measures the cost of employee services received in exchange for an equity-based award using the fair value of the award on the date of the grant, and recognizes the cost over the period that the award recipient is required to provide services to the Company in exchange for the award.
	The Company measures compensation cost for awards granted to non-employees based on the fair value of the award at the measurement date, which is the date performance is satisfied or services are rendered by the non-employee.
	Earnings per share – Basic earnings per share is computed by dividing the net income attributable to common stockholders, after deducting accrued preferred stock dividends, by the weighted average number of common and preferred shares outstanding for the period. The basic earnings per share calculation has been corrected as the weighted average shares outstanding used to compute basic earnings per share has historically excluded the outstanding convertible preferred stock. The preferred stockholders are entitled to participate on an as converted basis in any dividend on the Company’s common stock, and as such are considered participating securities to which earnings should be allocated using the two-class method.
	Diluted earnings per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were exercised or converted into common stock, unless the effect is anti-dilutive. All stock options and convertible redeemable preferred stock were included as potential dilutive securities for all periods applicable.
	The computation of shares used in calculating basic and diluted earnings per common share are as follows:
			Three months ended March 31,
			2013		2012
			(in thousands)
	Basic weighted average common shares outstanding			83,713		81,806
	Basic weighted average preferred shares outstanding			32,667		32,667
	Basic weighted average shares outstanding			116,380		114,473
	Dilutive effect of stock options			5,312		5,148
	Diluted weighted average shares outstanding			121,692		119,621
	Recent accounting pronouncements – In February 2013, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which requires disclosure of significant amounts reclassified out of accumulated other comprehensive income by component and their corresponding effect on the respective line items of net income. This guidance was effective for the Company beginning January 1, 2013 and had no impact on the Company’s condensed consolidated financial statements.

Obligations_Under_Capital_Leas

Obligations Under Capital Leases	3 Months Ended
	Mar. 31, 2013
Leases, Capital [Abstract]	'
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	'
	5)	Obligations Under Capital Leases
	During the quarter the Company entered into two capital leases for computer equipment and software which mature on February 2016.  The leases have a total obligation of $1.3 million and bear interest rates of 5.449% and 3.804%, with monthly payments of $28 thousand and $14 thousand, respectively.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	6)	Fair Value of Financial Instruments
	The fair value of a financial instrument is the amount at which the instrument could be exchanged in an orderly transaction between market participants. As of March 31, 2013 and December 31, 2012, the carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses and other liabilities approximated fair value due to the short-term nature of these instruments. ASC 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy for input into valuation techniques as follows:
	i.	Level 1 input - unadjusted quoted prices in active markets for identical instrument;
	ii.	Level 2 input - observable market data for the same or similar instrument but not Level 1, including quoted prices for identical or similar assets or liabilities in markets that are active or not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and
	iii.	Level 3 input - unobservable inputs developed using management's assumptions about the inputs used for pricing the asset or liability.
	Level 2 inputs were utilized to determine the fair value of the Company’s investments in U.S. treasury bills, U.S treasury money market funds, and term deposits. Due to the short-term nature of these investments, which mature between 90 days and 365 days, amortized cost is used to estimate the fair value. At March 31, 2013, cash equivalents include investments in U.S. treasury bill of $7 million and U.S. treasury money markets of $19 million, which are carried at cost, which approximates fair value. At December 31, 2012, cash equivalents include investments in U.S. treasury bills of $11 million and U.S. treasury money market funds of $13 million. At December 31, 2012, the Company had a term deposit with a New Zealand bank with an initial term of 365 days. The term deposit in the amount of NZD125 thousand (US$103 thousand) bore interest at 4.4% and matured March 15, 2013. Upon maturity, the principal was reinvested in a term deposit with a term of 31 days, which has been included in cash and cash equivalents on the March 31, 2013 condensed consolidated balance sheet.

Redeemable_Preferred_Stock

Redeemable Preferred Stock	3 Months Ended
	Mar. 31, 2013
Redeemable Preferred Stock Disclosure [Abstract]	'
Redeemable Preferred Stock Disclosures [Text Block]	'
		7)	Redeemable Preferred Stock
	On March 11, 2009, the Company issued 30 million shares of Series A Preferred Stock at $0.10 per share in a private offering, for aggregate gross proceeds of $3.0 million. Expenses relating to the preferred stock issuance were $139 thousand.
	The carrying value of the Preferred Stock at March 31, 2013 and December 31, 2012 is as follows:
			March 31,		December 31,
			2013		2012
			(in thousands)
	Gross proceeds		$	3,000	$	3,000
	Less: Issuance costs			-139		-139
				2,861		2,861
	Dividends paid by issuance of paid-in-kind shares			267		267
	Cumulative amortization of issuance costs			112		105
	Balance		$	3,240	$	3,233
	The Preferred Stock carries a fixed, cumulative, dividend of 11% per annum (adjusted for stock splits, consolidation, etc). The dividend, which is due on the first business day of each calendar year for the prior year, may (at the Company’s option) be paid either in cash or in kind by the issuance of additional Preferred Stock (paid-in-kind Shares), to be issued at the same issue price as the Series A Preferred Stock of $0.10 per share. The 11% annual dividend on the Preferred Stock will have preference over the declaration or payment of any dividends on the Company’s common stock. In addition to the 11% preferred dividend, the holders of the Preferred Stock will also be entitled to participate pro rata in any dividend paid on the Company’s common stock.
	In 2013, the Company anticipates that accumulated unpaid dividends will be paid in cash on the Series A Preferred Stock. Accordingly, preferred stock dividends of $89 thousand for the three months ended March 31, 2013 are included in accrued expenses.
	Spring Street Partners, L.P., a holder of the Series A Preferred Stock, waived its right to the preferred stock dividend payable on January 1, 2013 of $240 thousand. This was recorded as a capital contribution in 2013 when waived. The founder and managing partner of Spring Street Partners, L.P. is also the Chairman of the Board of Directors of the Company and the holder of 4.2 million shares of common stock of the Company.

Stock_option_and_incentive_pla

Stock option and incentive plan	3 Months Ended
	Mar. 31, 2013
Stock Option and Incentive Plan [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
		8)	Stock option and incentive plan
	As discussed in Note 3, in December of 2012 the Company’s Board of Directors authorized a Special Committee of independent directors to conduct a review of certain of the Company’s past stock issuances and stock option grants to determine whether they were in accordance with the relevant incentive plans. The Special Committee found that three option awards exceeded the applicable plan caps on the number of shares covered by an award issued to a single recipient in a particular year. Specifically, a 2009 award to the chief executive officer exceeded the cap in the 2007 Plan by 1.6 million shares, a 2011 award to the chief executive officer exceeded the cap in the 2010 Plan by 2.5 million shares, and a 2011 award to another officer exceeded the cap in the 2010 Plan by 250 thousand shares.
	On April 15, 2013, the Company announced that the Board of Directors approved a term sheet for an incentive compensation package to be provided to the Company’s Chief Executive Officer in substitution for certain awards that will be cancelled, subject to stockholder approval of the terms of the substitute incentive compensation package and a new incentive plan (see Note 10, Subsequent events). The information below includes the stock options which the Company intends to cancel, because they are outstanding at March 31, 2013, and alternate compensation arrangements had not yet been approved by the stockholders of the Company at March 31, 2013.
	A summary of stock option activity for the quarter ended March 31, 2013 is as follows:
				Weighted		Weighted average
				average		remaining
			Options	exercise price		contractual term
			(in thousands)
	Outstanding at January 1, 2013		8,318	$	0.85	7.82 years
	Granted		-
	Exercised		-190		0.39
	Forfeited		-
	Outstanding at March 31, 2013		8,128		0.86	7.58 years
	Exercisable at March 31, 2013		3,503		0.16	6.39 years
	Total share-based compensation expense recognized for the three months ended March 31, 2013 and 2012 was $340 thousand and $222 thousand, respectively. At March 31, 2013 there was $2.8 million of unrecognized share-based compensation expense related to options granted that will be recognized over the next 5.25 years. Such amount does not include any impact of the alternative compensation package for the Company’s CEO.

Income_taxes

Income taxes	3 Months Ended
	Mar. 31, 2013
Income Taxes [Abstract]	'
Income Tax Disclosure [Text Block]	'
		9)	Income taxes
	Income tax expense is provided on an interim basis based upon management’s estimate of the annual effective tax rate. The income tax provision for the three months ended March 31, 2013 provides income taxes at an effective rate of 39%. The effective rate in 2012 of 24% was significantly lower due to the expected utilization of approximately $5.3 million of net operating loss carryforwards against which the Company had previously recorded a valuation allowance, as discussed further below.
	Section 382 of the U.S. Internal Revenue Code generally imposes an annual limitation on the amount of net operating loss carryforwards that can be used to offset taxable income when a corporation has undergone significant changes in stock ownership. During the second quarter of 2012, the Company completed its Section 382 study and determined that, due to changes in stock ownership in prior years, certain of its net operating loss carryforwards would be limited. This limitation resulted in $5.3 million of net operating loss carryforwards being available to offset taxable income in 2012. Beginning in 2013, the Company’s annual net operating loss carryforward is subject to a limitation of approximately $350 thousand to offset expected taxable income until expiration of the carryforwards. Based on this limitation, the Company expects that approximately $4.9 million of its total net operating loss will expire unutilized in 2029. A full valuation allowance had previously been provided on the related deferred tax asset, and therefore the deferred tax asset and valuation allowance relating to the net operating loss carryforwards expected to expire unutilized were written off during 2012.
	The Company and its subsidiaries are subject to regular audits by federal, state and foreign tax authorities. These audits may result in additional tax liabilities. The Company’s U.S. federal and state income tax returns for the tax years 2010 and forward are open for examination by the taxing jurisdictions. The Company’s foreign income tax returns are open for examination by the local taxing jurisdictions for the following years: New Zealand – 2009 and forward; U.K. – 2010 and forward; Australia – 2012.

Subsequent_events

Subsequent events	3 Months Ended
	Mar. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	10)	Subsequent events
	Diligent Board Member Services, Inc. 2013 Incentive Plan.
	On May 3, 2013, the Board adopted the Diligent Board Member Services, Inc. 2013 Incentive Plan (the “Plan”), which was approved by the Company’s stockholders in June 2013 at the Company’s Annual Meeting. An aggregate of 8,500,000 shares of the Company’s common stock may be issued pursuant to the Plan to employees, directors and consultants of the Company and its affiliates. Of the shares available under the Plan, 4,100,000 will be utilized in connection with the replacement incentive awards issued in accordance with the CEO Substitute Remuneration Package discussed below. The Board has resolved to discontinue use of the Company’s 2007 Stock Option and Incentive Plan and the 2010 Stock Option and Incentive Plan.
	Awards under the Plan may be made in the form of stock options (which may constitute incentive stock options or nonqualified stock options), share appreciation rights, restricted shares, restricted share units, performance awards, bonus shares and other awards. In addition, certain awards under the Plan may be denominated or settled in cash, including performance awards.
	Approval of 2013 Remuneration and Subsequent Calendar Years.
	The Nominations Committee recommended to the Board and the Board and the Company’s stockholders have approved a remuneration package for non-executive directors for the 2013 fiscal year (the “New Remuneration Package”). The New Remuneration Package is intended to ensure that the Company remains competitive with its peer companies and is able to continue to compete for director talent, including in the U.S. market. The New Remuneration Package consists of both a cash component, designed to compensate members for their service on the Board and its Committees, and an equity component designed to align the interests of directors with Diligent’s stockholders. The total value of the New Remuneration Package for standard board service will be $130 thousand per annum, $50 thousand of which will be payable in cash.
	The Company’s non-executive directors, other than the chairman of the Board, will receive a stock grant for 2013 service with a total value of $80 thousand, which will be paid to such non-executive directors in equal installments at the end of each quarter of the calendar year. As of June 30, 2013 no shares have been issued to the non-executive directors as their issuance has been deferred until the earlier of the date on which the Company files a Registration Statement on Form S-8 with the Securities and Exchange Commission and March 15, 2014. On March 14, 2014, the Company issued 86,497 restricted shares to its directors based on the volume weighted average trading price of our common stock on our primary trading market for the 20 trading days immediately prior to such date, and was pro-rated for any director who served on the Board for less than the full calendar year.
	The Board believes that including a significant equity compensation component in the New Remuneration Package will align the interests of directors with those of stockholders and better reflects the practice for director remuneration in the U.S. for directors of software and technology companies. With a view to seeing that any equity component of directors’ remuneration complies with the NZSX Rules, common stock grants will only be issued after the end of each quarter of the calendar year to which Board service relates and the number of shares issued for each period of service will be determined in accordance with the provisions of the NZSX Rules. The Nominations Committee has also recommended that directors who are committee members receive additional cash compensation. Previously, committee members were not paid an additional fee for their work on a committee. At the 2013 Annual Meeting, stockholders approved the aggregate monetary sum per annum which may be paid to the Company’s non-executive directors.
	CEO Substitute Remuneration Package.
	On December 23, 2013, the Company and the Company’s chief executive officer entered into an Amendment to Replacement Grant Agreement which finalized the terms of the incentive compensation package provided to the Company’s CEO in substitution for certain awards that would be cancelled, as described in Note 8.
	Under the terms of the Amendment to Replacement Grant Agreement, on December 23, 2013 (the “Grant Date”) the CEO’s fully vested option to purchase 2.4 million shares of the Company’s common stock for an exercise price of U.S. $0.14 per share was cancelled to the extent it was in excess of the applicable plan cap, consisting of 1.6 million of such shares. In exchange for the cancellation of the relevant portion of the award, the CEO received:
		·	An option to purchase 1.6 million shares of common stock having an exercise price of U.S. $2.79, which was the Company’s closing price per share expressed in U.S. dollars on the last trading day on the NZSX immediately prior to the Grant Date (the “Exercise Price”) of December 23, 2013. The option vested on December 31, 2013, and will have a term of ten years from the Grant Date.
		·	A performance cash award of U.S. $4.2 million, determined based on 1.6 million multiplied by the excess of the Exercise Price of U.S. $2.79 over U.S. $0.14. The CEO’s right to receive such cash award is contingent on the Company achieving revenue growth of at least 7% during the twelve month period ended June 30, 2014 and his continued employment through such date. Any cash award, once earned, will be paid in three equal annual installments in 2014, 2015 and 2016, or, if earlier, upon a change in control of the Company or the CEO’s separation from service. Any payment due on any installment date will be proportionally reduced if the sum of the Company’s stock price plus dividends for a measurement period prior to each payment date falls below 75% of the Exercise Price.
	In addition, the CEO held an option to purchase 3 million shares of the Company’s common stock for an exercise price of U.S. $0.82 per share, which remains subject to vesting. Under the terms of the Amendment to Replacement Grant Agreement, the Company cancelled the portion of such option in excess of the applicable plan cap, consisting of 2.5 million of such shares. In exchange for the cancellation of the relevant portion of the award, the CEO received:
		·	Performance share units for 2.25 million shares of common stock contingent on the Company achieving revenue growth of at least 7% during the twelve month period ended June 30, 2014. For purposes of clarification, performance share units in this context are units of common stock issued to the CEO upon satisfaction of the performance criteria outlined herein. Once earned, the award will vest in four equal installments based on continued employment, commencing June 30, 2015, with full vesting occurring on June 30, 2018. The delivery dates for the vested performance shares will be 50% in 2018 and 50% in 2019 or, if earlier, on a change in control of the Company or the CEO’s separation from service.
		·	Performance share units for up to 250 thousand shares of common stock contingent on the Company achieving either at least 15% fully diluted EPS growth (adjusted to exclude stock-based compensation expense and extraordinary items) or 15% total stockholder return (“TSR”) growth in four one-year measurement periods beginning April 1, 2013. TSR growth will be measured based on the Company’s stock price performance during the 20 trading days prior to the relevant measurement date. Performance share units for 62.5 thousand shares of common stock will be earned in each year for which the applicable target is met, with the additional opportunity to earn such shares at the end of the four year performance period if the cumulative fully diluted EPS growth or TSR growth meet the cumulative performance target. The delivery dates for the vested performance shares will be in 2018 or, if earlier, upon a change in control of the Company or the CEO’s separation from service.
	The vesting of the options, performance cash award and performance stock units described above will be subject to certain acceleration provisions in the event of a change in control of the Company, upon death or disability or if the CEO is terminated without cause or resigns for good reason.
	The Company expects to record compensation expense of $2.9 million in the second half of 2013 relating to the replacement award. The replacement award is expected to result in compensation cost of $3.1 million in 2014, $0.7 million in 2015, $0.4 million in 2016, $0.2 million in 2017 and $0.1 million in 2018.
	NZSX Listing Rules Settlement.
	On September 6, 2013 New Zealand Daylight Time, the Company issued an announcement relating to the approval by the NZ Markets Disciplinary Tribunal of a settlement reached by the Company and the New Zealand Stock Exchange regarding the previously disclosed breaches of the NZSX Listing Rules by the Company. The settlement provided for the payment of fines and costs by the Company, consisting of NZ $15 thousand as a penalty to the NZX Discipline Fund and NZ $4 thousand towards the costs of NZXR.
	Audit Committee Investigation
	On July 2, 2013 the Audit Committee of the Board of Directors engaged outside company counsel to investigate the accounting errors that gave rise to the need to restate the Company’s financial statements, as well as other historical accounting practices impacting the timing of recognition of revenue. In connection with the investigation, it was determined that the Company included in its financial results certain customer agreements that, while having an effective date within a quarter, had not been signed by all parties within the quarter, as would be required to commence revenue recognition under US GAAP. The early inclusion of such contracts did not have a material impact on previously reported revenue for fiscal quarters including the first quarter of 2010 through the first quarter of 2013. The Audit Committee investigation resulted in no finding of intentional misconduct or fraud.

Significant_accounting_policie1

Significant accounting policies (Policies)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
Basis Of Presentation [Policy Text Block]	'
	Basis of presentation – The accompanying interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to SEC rules. These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in Amendment No. 2 to the Annual Report on Form 10-K/A of the Company for the year ended December 31, 2012.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the financial statements. The results of operations for the three months ended March 31, 2013 are not necessarily indicative of the results to be expected for the full year.
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include the deferral and recognition of revenue, the fair value of share-based compensation, accounting for income taxes, including the realization of deferred tax assets and uncertain tax positions, and the useful lives of tangible and intangible assets. Actual results could differ from those estimates.
Consolidation, Policy [Policy Text Block]	'
	Principles of consolidation – The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and cash equivalents – The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. The Company invests its excess cash primarily in bank and money market funds of major financial institutions. Accordingly, its cash equivalents are subject to minimal credit and market risk. At March 31, 2013, cash equivalents include investments in U.S. treasury bills of $7 million and U.S. treasury money market funds of $19 million, which are carried at cost which approximates fair value. The fair value of money market funds was determined by reference to quoted market prices. At December 31, 2012, cash equivalents include investments in U.S. treasury bills of $11 million and U.S. treasury money market funds of $13 million.
Term Deposits Policy [Policy Text Block]	'
	Term deposits – Term deposits are short-term investments with banks, with maturities greater than three months at inception.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair value of financial instruments – The fair value of the Company’s accounts receivable, accounts payable and accrued expenses and other liabilities approximates book value due to their short term settlements.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue recognition – We derive our revenues primarily from subscription fees and installation fees, including training. We sell subscriptions to our cloud application that are generally one year in length. Our arrangements do not include a general right of return and automatically renew unless we are notified 30 days prior to the expiration of the initial term. Our subscription agreements do not provide the customer the right to take possession of the software that supports the application. Installation fees consist of the configuration of our service and training of our customers.
	We commence revenue recognition when all of the following conditions are met;
		⋅	There is persuasive evidence of the arrangement;
		⋅	The service has been made available to the customer;
		⋅	The fee is fixed or determinable; and
		⋅	The collectability of the fees is reasonably assured.
	We have determined that the installation fee does not have standalone value, so accordingly, we account for our arrangements as a single unit of accounting.
	Revenue from our subscription service is recognized on a daily basis over the subscription term as the services are delivered. The service is considered delivered, and hence revenue recognition commences, when the customer has access to the Diligent Boardbooks product. Revenue is recorded ratably through the end of the contract period, which is generally twelve months from the contract date.
	Installation fees paid by customers in connection with the subscription service are deferred and are recognized ratably over the expected lives of the customer relationships, generally nine years.
	In estimating the expected customer relationship period, the Company looked to guidance on the determination of the useful life of an intangible asset for the appropriate factors to be considered in estimating expected customer life and specifically focused on its customer renewal rate. The Company’s customer contracts contain a standard “autorenew” feature which provides for one-year renewals unless either party provides written notice of termination. In addition, the Company’s renewal history with its customers has been and remains at very high rates. As a result, the Company believes that its customers will renew numerous times during their tenure with the Company and consequently have a very low annual attrition rate. As noted previously, after considering these factors, the Company determined that a nine year estimated customer life was appropriate.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Share-based compensation – The Company measures the cost of employee services received in exchange for an equity-based award using the fair value of the award on the date of the grant, and recognizes the cost over the period that the award recipient is required to provide services to the Company in exchange for the award.
	The Company measures compensation cost for awards granted to non-employees based on the fair value of the award at the measurement date, which is the date performance is satisfied or services are rendered by the non-employee.
Revenue Recognition, Deferred Revenue [Policy Text Block]	'
	Deferred Revenue – Deferred revenue represents installation and subscription fees for which cash has been received but for which the Company has not yet delivered its services or the criteria for the recognition of revenue have not yet been met. Deferred revenues presented in the consolidated balance sheet do not include amounts receivable (both billed and unbilled) for executed subscription agreements for which the Company has not yet received payment. Accordingly, the deferred revenue balance does not represent the total contract value of annual, non-cancelable subscription agreements.
	Long term deferred revenue consists of installation fees that will be recognized over the estimated life of the customer relationship, generally nine years. Installation fees expected to be recognized within the next 12 months of the balance sheet date are included in the current portion of deferred revenue.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	'
	Accounts receivable – The Company generally invoices its customers on an annual or quarterly basis. Accounts receivable represents amounts due from our customers for which revenue has been recognized. A provision for doubtful accounts is recorded based on management’s assessment of amounts considered uncollectable for specific customers based on age of the receivable, history of payments and other relevant information. At each of March 31, 2013 and 2012, the Company has recorded a provision for doubtful accounts of $100 thousand.
Research and Development Expense, Policy [Policy Text Block]	'
	Research and development – Research and development expenses are incurred as the Company upgrades and maintains the Diligent Boardbooks software, and develops product enhancements. Such expenses include compensation and employee benefits of engineering and testing personnel, materials, travel and direct costs associated with the design and required testing of the product line. The Company does not allocate indirect overhead to research and development. Direct development costs related to software enhancements that add functionality have been expensed as incurred as the Company has not historically maintained sufficiently detailed records of its development efforts to be able to capitalize such costs.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings per share – Basic earnings per share is computed by dividing the net income attributable to common stockholders, after deducting accrued preferred stock dividends, by the weighted average number of common and preferred shares outstanding for the period. The basic earnings per share calculation has been corrected as the weighted average shares outstanding used to compute basic earnings per share has historically excluded the outstanding convertible preferred stock. The preferred stockholders are entitled to participate on an as converted basis in any dividend on the Company’s common stock, and as such are considered participating securities to which earnings should be allocated using the two-class method.
	Diluted earnings per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were exercised or converted into common stock, unless the effect is anti-dilutive. All stock options and convertible redeemable preferred stock were included as potential dilutive securities for all periods applicable.
	The computation of shares used in calculating basic and diluted earnings per common share are as follows:
			Three months ended March 31,
			2013		2012
			(in thousands)
	Basic weighted average common shares outstanding			83,713		81,806
	Basic weighted average preferred shares outstanding			32,667		32,667
	Basic weighted average shares outstanding			116,380		114,473
	Dilutive effect of stock options			5,312		5,148
	Diluted weighted average shares outstanding			121,692		119,621
New Accounting Pronouncements Policy [Policy Text Block]	'
	Recent accounting pronouncements – In February 2013, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” which requires disclosure of significant amounts reclassified out of accumulated other comprehensive income by component and their corresponding effect on the respective line items of net income. This guidance was effective for the Company beginning January 1, 2013 and had no impact on the Company’s condensed consolidated financial statements.

Restatement_of_Condensed_Conso1

Restatement of Condensed Consolidated Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
Schedule of Stockholders Equity [Table Text Block]	'
	The restated opening balances within the accompanying condensed consolidated statement of changes in stockholders’ equity as of January 1, 2013, which present the cumulative effect of the errors noted above through January 1, 2013, are as follows:
		January 1, 2013
		As			Adjustments		As Restated
		Previously
		Reported
		(in thousands)
	Additional Paid-in-Capital	$	26,259		-207		$	26,052
	Accumulated deficit	$	-10,656		-2,824		$	-13,480
	Accumulated Other Comprehensive Income	$	67		1		$	68
	Total stockholders' equity	$	15,754		-3,030		$	12,724
Schedule of Error Corrections and Prior Period Adjustments to Consolidated Statement of Operations [Table Text Block]	'
	Condensed Consolidated Statement of Income	As
	(in thousands, except per share amounts)	Previously						As
	Three Months Ended March 31, 2013	Reported			Adjustments			Restated
	Revenues	$	15,133		$	-1,425		$	13,708
	Cost of revenues (excluding depreciation and amortization)		2,872			-99			2,773
	Gross profit		12,261			-1,326			10,935
	Operating expenses:
	Selling and marketing expenses		2,187			92			2,279
	General and administrative expenses		3,514			183			3,697
	Research and development expenses		933			-			933
	Depreciation and amortization		413			-154			259
	Special committee		1,632			-			1,632
	Total operating expenses		8,679			121			8,800
	Operating income		3,582			-1,447			2,135
	Other expense, net:
	Interest expense, net		-5			-3			-8
	Foreign exchange transaction loss		-116			-			-116
	Total other expense, net		-121			-3			-124
	Income before provision for income taxes		3,461			-1,450			2,011
	Income tax expense		1,422			-640			782
	Net income	$	2,039		$	-810		$	1,229
	Accrued preferred stock dividends		-89			-			-89
	Net income attributable to common stockholders	$	1,950		$	-810		$	1,140
	Earnings per share:
	Basic	$	0.02		$	-0.01		$	0.01
	Diluted	$	0.02		$	-0.01		$	0.01
	Weighted average shares outstanding:
	Basic		83,713			32,667			116,380
	Diluted		122,371			-679			121,692
	Condensed Consolidated Statement of Income	As
	(in thousands, except per share amounts)	Previously						As
	Three Months Ended March 31, 2012	Reported			Adjustments			Restated
	Revenues	$	8,214		$	-1,133		$	7,081
	Cost of revenues (excluding depreciation and amortization)		2,165			-157			2,008
	Gross profit		6,049			-976			5,073
	Operating expenses:
	Selling and marketing expenses		1,939			3			1,942
	General and administrative expenses		1,509			168			1,677
	Research and development expenses		474			-			474
	Depreciation and amortization		228			-4			224
	Total operating expenses		4,150			167			4,317
	Operating income		1,899			-1,143			756
	Other income, net:
	Interest income, net		48			-6			42
	Foreign exchange transaction gain		6			-			6
	Total other income, net		54			-6			48
	Income before provision for income taxes		1,953			-1,149			804
	Income tax expense		53			142			195
	Net income	$	1,900		$	-1,291		$	609
	Accrued preferred stock dividends		-89			-			-89
	Net income available to common stockholders	$	1,811		$	-1,291		$	520
	Earnings per share:
	Basic	$	0.02		$	-0.02		$	0
	Diluted	$	0.02		$	-0.02		$	0
	Weighted average shares outstanding:
	Basic		81,806			32,667			114,473
	Diluted		119,991			-370			119,621
Schedule of Error Corrections and Prior Period Adjustments to Consolidated Balance Sheet [Table Text Block]	'
		As
		Previously						As
	Condensed Consolidated Balance Sheet as of March 31, 2013	Reported			Adjustments			Restated
	(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	36,472			-		$	36,472
	Accounts receivable, net		3,378			-1,749			1,629
	Deferred commissions		-			2,066			2,066
	Prepaid expenses and other current assets		1,270			52			1,322
	Deferred tax assets		775			3,166			3,941
	Total current assets		41,895			3,535			45,430
	Property and equipment, net		4,811			299			5,110
	Deferred tax assets		-			1,756			1,756
	Intangible assets, net		181			-181			-
	Security deposits		208			-			208
	Other non-current assets		59			-			59
	Total assets	$	47,154		$	5,409		$	52,563
	LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY
	Current liabilities:
	Accounts payable	$	933		$	-		$	933
	Accrued expenses and other liabilities		3,087			2,415			5,502
	Income taxes payable		1,127			-819			308
	Deferred revenue		17,999			-144			17,855
	Obligations under capital leases		703			1			704
	Total current liabilities		23,849			1,453			25,302
	Non-current liabilities:
	Deferred revenue, less current portion		-			7,648			7,648
	Obligations under capital leases, less current portion		1,428			21			1,449
	Deferred tax liabilities		111			-81			30
	Other non-current liabilities		198			52			250
	Total non-current liabilities		1,737			7,640			9,377
	Total liabilities		25,586			9,093			34,679
	Redeemable preferred stock:
	Series A convertible redeemable preferred stock		3,240			-			3,240
	Stockholders' equity:
	Common Stock		84			-			84
	Additional paid-in capital		26,847			-53			26,794
	Accumulated deficit		-8,617			-3,634			-12,251
	Accumulated other comprehensive income		14			3			17
	Total stockholders' equity		18,328			-3,684			14,644
	Total liabilities, redeemable preferred stock and stockholders' equity	$	47,154		$	5,409		$	52,563
		As
		Previously						As
	Condensed Consolidated Balance Sheet as of December 31, 2012	Reported			Adjustments			Restated
	(in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	33,311		$	-		$	33,311
	Term deposit		103			-			103
	Accounts receivable, net		3,018			-1,476			1,542
	Deferred commissions		-			2,081			2,081
	Prepaid expenses and other current assets		882			17			899
	Deferred tax assets		643			3,296			3,939
	Total current assets		37,957			3,918			41,875
	Property and equipment, net		5,037			-1,124			3,913
	Deferred tax assets		-			1,532			1,532
	Intangible assets, net		217			-217			-
	Security deposits		225			-			225
	Other non-current assets		167			-			167
	Total assets	$	43,603		$	4,109		$	47,712
	LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY
	Current liabilities:
Accounts payable	$	222		$	-		$	222
Accrued expenses and other liabilities		2,615			2,350			4,964
Income taxes payable		1,640			-249			1,391
Deferred revenue		17,581			-609			16,972
Obligations under capital leases		702			-			702
Total current liabilities		22,760			1,490			24,251
Non-current liabilities:
Deferred revenue, less current portion		-			6,964			6,964
Obligations under capital leases, less current portion		1,522			-1,285			237
Deferred tax liabilities		111			-81			31
Other non-current liabilities		223			49			272
Total non-current liabilities		1,856			5,649			7,504
Total liabilities		24,616			7,139			31,755
Redeemable preferred stock:
Series A convertible redeemable preferred stock		3,233			-			3,233
Stockholders' equity:
Common Stock		84			-			84
Additional paid-in capital		26,259			-207			26,052
Accumulated deficit		-10,656			-2,824			-13,480
Accumulated other comprehensive income		67			1			68
Total stockholders' equity		15,754			-3,030			12,725
Total liabilities, redeemable preferred stock and stockholders' equity	$	43,603		$	4,109		$	47,712
Schedule of Error Corrections and Prior Period Adjustments to Consolidated Statements of Cash Flows [Table Text Block]	'
	Condensed Consolidated Statement of Cash Flows	As Previously						As
	(in thousands)	Reported			Adjustments			Restated
	Three Months Ended March 31, 2013
	Cash flows from operating activities:
	Net income	$	2,039		$	-810		$	1,229
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization		413			-154			259
	Share-based compensation		341			-1			340
	Net deferred tax assets and liabilities		-132			-95			-227
	Excess tax benefits realized from share-based compensation		-269			84			-185
	Changes in operating assets and liabilities:
	Accounts receivable		-360			273			-87
	Deferred commissions		-			16			16
	Prepaid expenses and other assets		-388			72			-316
	Security deposits		-			17			17
	Accounts payable and accrued expenses		1,183			336			1,519
	Income taxes payable		-			-899			-899
	Deferred revenue		418			1,150			1,568
	Other		-80			95			15
	Net cash provided by operating activities		3,165			84			3,249
	Cash flows from investing activities:
	Purchases of property and equipment		-149			-			-149
	Proceeds from maturity of term deposit		105			-			105
	Net cash used in investing activities		-44			-			-44
	Cash flows from financing activities:
	Payment of preferred stock dividend		-120			-			-120
	Proceeds from exercise of stock options		74			-			74
	Excess tax benefits realized from share-based compensation		269			-84			185
	Payments of obligations under capital leases		-92			-			-92
	Payments of obligations under software licensing agreements		-36			-			-36
	Net cash used in financing activities		95			-84			11
	Effect of exchange rates on cash and cash equivalents		-55			-			-55
	Net increase in cash and cash equivalents		3,161			-			3,161
	Cash and cash equivalents at beginning of period		33,311			-			33,311
	Cash and cash equivalents at end of period	$	36,472		$	-		$	36,472
	Supplemental disclosure of cash flow information:
	Cash paid during the period for :
	Interest	$	11		$	-		$	11
	Income taxes	$	1,775		$	-		$	1,775
	Supplemental disclosure of noncash investing and financing activities:
	Capital contribution in lieu of preferred stock dividend	$	-		$	240		$	240
	Property and equipment acquired under capital lease agreements	$	-		$	1,306		$	1,306
	Condensed Consolidated Statement of Cash Flows	As Previously				As
	(in thousands)	Reported		Adjustments		Restated
	Three Months Ended March 31, 2012
	Cash flows from operating activities:
	Net income	1,900		-1,291		609
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization	228		-4		224
	Share-based compensation	222		-		222
	Net deferred tax assets and liabilities	-		-31		-31
	Changes in operating assets and liabilities:
	Accounts receivable	189		141		330
	Deferred commissions	-		-15		-15
	Prepaid expenses and other assets	-298		29		-269
	Security deposits	-		-35		-35
	Accounts payable and accrued expenses	-887		120		-767
	Deferred revenue	2,329		1,044		3,373
	Other	-27		42		15
	Net cash provided by operating activities	3,656		-		3,656
	Cash flows from investing activities:
	Purchases of property and equipment	-354		-		-354
	Net cash used in investing activities	-354		-		-354
Cash flows from financing activities:
Payment of preferred stock dividend	-120		-		-120
Proceeds from exercise of stock options	17		-		17
Payments of obligations under capital leases	-28		-		-28
Payments of obligations under software licensing agreements	-36		-		-36
Net cash used in financing activities	-167		-		-167
Effect of exchange rates on cash and cash equivalents	46		-		46
Net increase in cash and cash equivalents	3,181		-		3,181
Cash and cash equivalents at beginning of period	8,931		-		8,931
Cash and cash equivalents at end of period	12,112		-		12,112
Supplemental disclosure of cash flow information:
Cash paid during the period for:
Interest	5		-		5
Income taxes	53		-		53
Supplemental disclosure of noncash investing and financing activities:
Capital contribution in lieu of preferred stock dividend	-		240		240
Tender of common stock in lieu of interest payment on note receivable from shareholder	200		-		200

Recovered_Sheet1

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	The computation of shares used in calculating basic and diluted earnings per common share are as follows:
		Three months ended March 31,
		2013		2012
		(in thousands)
	Basic weighted average common shares outstanding		83,713		81,806
	Basic weighted average preferred shares outstanding		32,667		32,667
	Basic weighted average shares outstanding		116,380		114,473
	Dilutive effect of stock options		5,312		5,148
	Diluted weighted average shares outstanding		121,692		119,621

Redeemable_Preferred_Stock_Tab

Redeemable Preferred Stock (Tables)	3 Months Ended
	Mar. 31, 2013
Redeemable Preferred Stock Disclosure [Abstract]	'
Schedule Of Preferred Shares [Table Text Block]	'
	The carrying value of the Preferred Stock at March 31, 2013 and December 31, 2012 is as follows:
		March 31,		December 31,
		2013		2012
		(in thousands)
	Gross proceeds	$	3,000	$	3,000
	Less: Issuance costs		-139		-139
			2,861		2,861
	Dividends paid by issuance of paid-in-kind shares		267		267
	Cumulative amortization of issuance costs		112		105
	Balance	$	3,240	$	3,233

Stock_option_and_incentive_pla1

Stock option and incentive plan (Tables)	3 Months Ended
	Mar. 31, 2013
Stock Option and Incentive Plan [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	A summary of stock option activity for the quarter ended March 31, 2013 is as follows:
			Weighted		Weighted average
			average		remaining
		Options	exercise price		contractual term
		(in thousands)
	Outstanding at January 1, 2013	8,318	$	0.85	7.82 years
	Granted	-
	Exercised	-190		0.39
	Forfeited	-
	Outstanding at March 31, 2013	8,128		0.86	7.58 years
	Exercisable at March 31, 2013	3,503		0.16	6.39 years

Restatement_of_Condensed_Conso2

Restatement of Condensed Consolidated Financial Statements (Details) (USD $)	Mar. 31, 2013	Jan. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Additional Paid-in-Capital	$26,794	$26,052	$26,052
Accumulated deficit	-12,251	-13,480	-13,480
Accumulated Other Comprehensive Income	17	68	68
Total stockholders' equity	14,644	12,724	12,724
Scenario, Previously Reported [Member]	'	'	'
Additional Paid-in-Capital	26,847	26,259	26,259
Accumulated deficit	-8,617	-10,656	-10,656
Accumulated Other Comprehensive Income	14	67	67
Total stockholders' equity	18,328	15,754	15,754
Restatement Adjustment [Member]	'	'	'
Additional Paid-in-Capital	-53	-207	-207
Accumulated deficit	-3,634	-2,824	-2,824
Accumulated Other Comprehensive Income	3	1	1
Total stockholders' equity	($3,684)	($3,030)	($3,030)

Restatement_of_Condensed_Conso3

Restatement of Condensed Consolidated Financial Statements (Details 1) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Revenues	$13,708	$7,081
Cost of revenues (excluding depreciation and amortization)	2,773	2,008
Gross profit	10,935	5,073
Operating expenses:	'	'
Selling and marketing expenses	2,279	1,942
General and administrative expenses	3,697	1,677
Research and development expenses	933	474
Depreciation and amortization	259	224
Special Committee Expenses	1,632	0
Total operating expenses	8,800	4,317
Operating income	2,135	756
Other income, net :	'	'
Interest expense, net	-8	42
Foreign exchange transaction gain (loss)	-116	6
Total other income, net	-124	48
Income before provision for income taxes	2,011	804
Income tax expense	782	195
Net income	1,229	609
Accrued preferred stock dividends	-89	-89
Net income available to common stockholders	1,140	520
Earnings per share:	'	'
Basic (in dollars per share)	$0.01	$0
Diluted (in dollars per share)	$0.01	$0
Weighted average shares outstanding:	'	'
Basic (in shares)	116,380	114,473
Diluted (in shares)	121,692	119,992
Scenario, Previously Reported [Member]	'	'
Revenues	15,133	8,214
Cost of revenues (excluding depreciation and amortization)	2,872	2,165
Gross profit	12,261	6,049
Operating expenses:	'	'
Selling and marketing expenses	2,187	1,939
General and administrative expenses	3,514	1,509
Research and development expenses	933	474
Depreciation and amortization	413	228
Special Committee Expenses	1,632	'
Total operating expenses	8,679	4,150
Operating income	3,582	1,899
Other income, net :	'	'
Interest expense, net	-5	48
Foreign exchange transaction gain (loss)	-116	6
Total other income, net	-121	54
Income before provision for income taxes	3,461	1,953
Income tax expense	1,422	53
Net income	2,039	1,900
Accrued preferred stock dividends	-89	-89
Net income available to common stockholders	1,950	1,811
Earnings per share:	'	'
Basic (in dollars per share)	$0.02	$0.02
Diluted (in dollars per share)	$0.02	$0.02
Weighted average shares outstanding:	'	'
Basic (in shares)	83,713	81,806
Diluted (in shares)	122,371	119,991
Restatement Adjustment [Member]	'	'
Revenues	-1,425	-1,133
Cost of revenues (excluding depreciation and amortization)	-99	-157
Gross profit	-1,326	-976
Operating expenses:	'	'
Selling and marketing expenses	92	3
General and administrative expenses	183	168
Research and development expenses	0	0
Depreciation and amortization	-154	-4
Special Committee Expenses	0	'
Total operating expenses	121	167
Operating income	-1,447	-1,143
Other income, net :	'	'
Interest expense, net	-3	-6
Foreign exchange transaction gain (loss)	0	0
Total other income, net	-3	-6
Income before provision for income taxes	-1,450	-1,149
Income tax expense	-640	142
Net income	-810	-1,291
Accrued preferred stock dividends	0	0
Net income available to common stockholders	($810)	($1,291)
Earnings per share:	'	'
Basic (in dollars per share)	($0.01)	($0.02)
Diluted (in dollars per share)	($0.01)	($0.02)
Weighted average shares outstanding:	'	'
Basic (in shares)	32,667	32,667
Diluted (in shares)	-679	-370

Restatement_of_Condensed_Conso4

Restatement of Condensed Consolidated Financial Statements (Details 2) (USD $)	Mar. 31, 2013	Jan. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Current assets:	'	'	'	'	'
Cash and cash equivalents	$36,472	'	$33,311	$12,112	$8,931
Term deposit	'	'	103	'	'
Accounts receivable, net	1,629	'	1,542	'	'
Deferred commissions	2,066	'	2,081	'	'
Prepaid expenses and other current assets	1,322	'	899	'	'
Deferred tax assets	3,941	'	3,939	'	'
Total current assets	45,430	'	41,875	'	'
Property and equipment, net	5,110	'	3,913	'	'
Deferred tax assets	1,756	'	1,532	'	'
Intangible assets, net	0	'	0	'	'
Security deposits	208	'	225	'	'
Other non-current assets	59	'	167	'	'
Total assets	52,563	'	47,712	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	933	'	222	'	'
Accrued expenses and other liabilities	5,502	'	4,964	'	'
Income taxes payable	308	'	1,391	'	'
Deferred revenue	17,855	'	16,972	'	'
Obligations under capital leases	704	'	702	'	'
Total current liabilities	25,302	'	24,251	'	'
Non-current liabilities:	'	'	'	'	'
Deferred revenue, less current portion	7,648	'	6,964	'	'
Obligations under capital leases, less current portion	1,449	'	237	'	'
Deferred tax liabilities	30	'	31	'	'
Other non-current liabilities	250	'	272	'	'
Total non-current liabilities	9,377	'	7,504	'	'
Total liabilities	34,679	'	31,755	'	'
Redeemable preferred stock:	'	'	'	'	'
Series A convertible redeemable preferred stock	3,240	'	3,233	'	'
Stockholders' equity:	'	'	'	'	'
Common Stock	84	'	84	'	'
Additional paid-in capital	26,794	26,052	26,052	'	'
Accumulated deficit	-12,251	-13,480	-13,480	'	'
Accumulated other comprehensive income	17	68	68	'	'
Total stockholders' equity	14,644	12,724	12,724	'	'
Total liabilities, redeemable preferred stock and stockholders' equity	52,563	'	47,712	'	'
Scenario, Previously Reported [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	36,472	'	33,311	12,112	8,931
Term deposit	'	'	103	'	'
Accounts receivable, net	3,378	'	3,018	'	'
Deferred commissions	0	'	0	'	'
Prepaid expenses and other current assets	1,270	'	882	'	'
Deferred tax assets	775	'	643	'	'
Total current assets	41,895	'	37,957	'	'
Property and equipment, net	4,811	'	5,037	'	'
Deferred tax assets	0	'	0	'	'
Intangible assets, net	181	'	217	'	'
Security deposits	208	'	225	'	'
Other non-current assets	59	'	167	'	'
Total assets	47,154	'	43,603	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	933	'	222	'	'
Accrued expenses and other liabilities	3,087	'	2,615	'	'
Income taxes payable	1,127	'	1,640	'	'
Deferred revenue	17,999	'	17,581	'	'
Obligations under capital leases	703	'	702	'	'
Total current liabilities	23,849	'	22,760	'	'
Non-current liabilities:	'	'	'	'	'
Deferred revenue, less current portion	0	'	0	'	'
Obligations under capital leases, less current portion	1,428	'	1,522	'	'
Deferred tax liabilities	111	'	111	'	'
Other non-current liabilities	198	'	223	'	'
Total non-current liabilities	1,737	'	1,856	'	'
Total liabilities	25,586	'	24,616	'	'
Redeemable preferred stock:	'	'	'	'	'
Series A convertible redeemable preferred stock	3,240	'	3,233	'	'
Stockholders' equity:	'	'	'	'	'
Common Stock	84	'	84	'	'
Additional paid-in capital	26,847	26,259	26,259	'	'
Accumulated deficit	-8,617	-10,656	-10,656	'	'
Accumulated other comprehensive income	14	67	67	'	'
Total stockholders' equity	18,328	15,754	15,754	'	'
Total liabilities, redeemable preferred stock and stockholders' equity	47,154	'	43,603	'	'
Restatement Adjustment [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	0	'	0	0	0
Term deposit	'	'	0	'	'
Accounts receivable, net	-1,749	'	-1,476	'	'
Deferred commissions	2,066	'	2,081	'	'
Prepaid expenses and other current assets	52	'	17	'	'
Deferred tax assets	3,166	'	3,296	'	'
Total current assets	3,535	'	3,918	'	'
Property and equipment, net	299	'	-1,124	'	'
Deferred tax assets	1,756	'	1,532	'	'
Intangible assets, net	-181	'	-217	'	'
Security deposits	0	'	0	'	'
Other non-current assets	0	'	0	'	'
Total assets	5,409	'	4,109	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	0	'	0	'	'
Accrued expenses and other liabilities	2,415	'	2,350	'	'
Income taxes payable	-819	'	-249	'	'
Deferred revenue	-144	'	-609	'	'
Obligations under capital leases	1	'	0	'	'
Total current liabilities	1,453	'	1,490	'	'
Non-current liabilities:	'	'	'	'	'
Deferred revenue, less current portion	7,648	'	6,964	'	'
Obligations under capital leases, less current portion	21	'	-1,285	'	'
Deferred tax liabilities	-81	'	-81	'	'
Other non-current liabilities	52	'	49	'	'
Total non-current liabilities	7,640	'	5,649	'	'
Total liabilities	9,093	'	7,139	'	'
Redeemable preferred stock:	'	'	'	'	'
Series A convertible redeemable preferred stock	0	'	0	'	'
Stockholders' equity:	'	'	'	'	'
Common Stock	0	'	0	'	'
Additional paid-in capital	-53	-207	-207	'	'
Accumulated deficit	-3,634	-2,824	-2,824	'	'
Accumulated other comprehensive income	3	1	1	'	'
Total stockholders' equity	-3,684	-3,030	-3,030	'	'
Total liabilities, redeemable preferred stock and stockholders' equity	$5,409	'	$4,109	'	'

Restatement_of_Condensed_Conso5

Restatement of Condensed Consolidated Financial Statements (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:	'	'
Net income	$1,229	$609
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	259	224
Share-based compensation	340	222
Net deferred tax assets and liabilities	-227	-31
Excess tax benefits realized from share-based compensation	-185	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	-87	330
Deferred commissions	16	-15
Prepaid expenses and other assets	-316	-269
Security deposits	17	-35
Accounts payable and accrued expenses	1,519	-767
Income taxes payable	-899	0
Deferred revenue	1,568	3,373
Other	-15	-15
Net cash provided by operating activities	3,249	3,656
Cash flows from investing activities:	'	'
Purchases of property and equipment	-149	-354
Proceeds from maturity of term deposit	105	0
Net cash used in investing activities	-44	-354
Cash flows from financing activities:	'	'
Payment of preferred stock dividend	-120	-120
Proceeds from exercise of stock options	74	17
Excess tax benefits realized from share-based compensation	185	0
Payments of obligations under capital leases	-92	-28
Payments of obligations under software licensing agreements	-36	-36
Net cash used in financing activities	11	-167
Effect of exchange rates on cash and cash equivalents	-55	46
Net increase in cash and cash equivalents	3,161	3,181
Cash and cash equivalents at beginning of period	33,311	8,931
Cash and cash equivalents at end of period	36,472	12,112
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for Interest	11	5
Cash paid during the period for Income taxes	1,775	53
Supplemental disclosure of noncash investing and financing activities:	'	'
Capital Contribution In Lieu Of Preferred Stock Dividend	240	240
Tender of common stock in lieu of interest payment on note receivable from shareholder	0	200
Property and equipment acquired under capital lease agreements	1,306	0
Scenario, Previously Reported [Member]	'	'
Cash flows from operating activities:	'	'
Net income	2,039	1,900
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	413	228
Share-based compensation	341	222
Net deferred tax assets and liabilities	-132	0
Excess tax benefits realized from share-based compensation	-269	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	-360	189
Deferred commissions	0	0
Prepaid expenses and other assets	-388	-298
Security deposits	0	0
Accounts payable and accrued expenses	1,183	-887
Income taxes payable	0	'
Deferred revenue	418	2,329
Other	-80	-27
Net cash provided by operating activities	3,165	3,656
Cash flows from investing activities:	'	'
Purchases of property and equipment	-149	-354
Proceeds from maturity of term deposit	105	'
Net cash used in investing activities	-44	-354
Cash flows from financing activities:	'	'
Payment of preferred stock dividend	-120	-120
Proceeds from exercise of stock options	74	17
Excess tax benefits realized from share-based compensation	269	'
Payments of obligations under capital leases	-92	-28
Payments of obligations under software licensing agreements	-36	-36
Net cash used in financing activities	95	-167
Effect of exchange rates on cash and cash equivalents	-55	46
Net increase in cash and cash equivalents	3,161	3,181
Cash and cash equivalents at beginning of period	33,311	8,931
Cash and cash equivalents at end of period	36,472	12,112
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for Interest	11	5
Cash paid during the period for Income taxes	1,775	53
Supplemental disclosure of noncash investing and financing activities:	'	'
Capital Contribution In Lieu Of Preferred Stock Dividend	0	0
Tender of common stock in lieu of interest payment on note receivable from shareholder	'	200
Property and equipment acquired under capital lease agreements	0	'
Restatement Adjustment [Member]	'	'
Cash flows from operating activities:	'	'
Net income	-810	-1,291
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	-154	-4
Share-based compensation	-1	0
Net deferred tax assets and liabilities	-95	-31
Excess tax benefits realized from share-based compensation	84	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	273	141
Deferred commissions	16	-15
Prepaid expenses and other assets	72	29
Security deposits	17	-35
Accounts payable and accrued expenses	336	120
Income taxes payable	-899	'
Deferred revenue	1,150	1,044
Other	95	42
Net cash provided by operating activities	84	0
Cash flows from investing activities:	'	'
Purchases of property and equipment	0	0
Proceeds from maturity of term deposit	0	'
Net cash used in investing activities	0	0
Cash flows from financing activities:	'	'
Payment of preferred stock dividend	0	0
Proceeds from exercise of stock options	0	0
Excess tax benefits realized from share-based compensation	-84	'
Payments of obligations under capital leases	0	0
Payments of obligations under software licensing agreements	0	0
Net cash used in financing activities	-84	0
Effect of exchange rates on cash and cash equivalents	0	0
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for Interest	0	0
Cash paid during the period for Income taxes	0	0
Supplemental disclosure of noncash investing and financing activities:	'	'
Capital Contribution In Lieu Of Preferred Stock Dividend	240	240
Tender of common stock in lieu of interest payment on note receivable from shareholder	'	0
Property and equipment acquired under capital lease agreements	$1,306	'

Restatement_of_Condensed_Conso6

Restatement of Condensed Consolidated Financial Statements (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Provision For State Sales Tax	$183,000	$117,500
Sales and Excise Tax Payable, Current	$919,000	'

Special_Committee_Detail_Textu

Special Committee (Detail Textual) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2013	Dec. 31, 2012
Special Committee Disclosure [Line Items]	'	'
Aggregate Special Committee Expenses	$1.60	$0.30

Significant_accounting_policie2

Significant accounting policies (Details)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012
Schedule of Weighted Average Number of Shares [Line Items]	'	'
Basic weighted average common shares outstanding	83,713	81,806
Basic weighted average preferred shares outstanding	32,667	32,667
Basic weighted average shares outstanding	116,380	114,473
Dilutive effect of stock options	5,312	5,148
Diluted weighted average shares outstanding	121,692	119,992

Significant_accounting_policie3

Significant accounting policies (Details Textual) (USD $)	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012
Significant accounting policies [Line Items]	'	'	'
US Government Securities, at Carrying Value	$7,000,000	$11,000,000	'
Money Market Funds, at Carrying Value	19,000,000	13,000,000	'
Allowance for Doubtful Accounts Receivable	$100,000	'	$100,000

Obligations_Under_Capital_Leas1

Obligations Under Capital Leases (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2013
Hardware And Software [Member]	'
Capital Leased Assets [Line Items]	'
Capital Lease Obligations	$1,300,000
Hardware [Member]	'
Capital Leased Assets [Line Items]	'
Capital Lease Obligations, Interest Rate Percentage	5.45%
Capital Lease Obligations, Monthly Payments	28,000
Computer Software, Intangible Asset [Member]	'
Capital Leased Assets [Line Items]	'
Capital Lease Obligations, Interest Rate Percentage	3.80%
Capital Lease Obligations, Monthly Payments	$14,000

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Details Textual)	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
	USD ($)	USD ($)	NZD
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
US Government Securities, at Carrying Value	$7,000,000	$11,000,000	'
Money Market Funds, At Carrying Value	19,000,000	13,000,000	'
Time Deposits, at Carrying Value	$0	$103,000	125,000
Time Deposit Maturity (in days)	'365 days	'	'
Term Deposit Interest	4.40%	'	'
Time Deposit Maturity Period	'March 15, 2013	'	'

Redeemable_Preferred_Stock_Det

Redeemable Preferred Stock (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Schedule Of Preferred Shares [Line Items]	'	'
Gross proceeds	$3,000	$3,000
Less: Issuance costs	-139	-139
Net Proceeds Of Preferred Stock	2,861	2,861
Dividends paid by issuance of paid-in-kind shares	267	267
Cumulative amortization of issuance costs	112	105
Balance	$3,240	$3,233

Redeemable_Preferred_Stock_Det1

Redeemable Preferred Stock (Details Textual) (USD $)	3 Months Ended		1 Months Ended		3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Mar. 31, 2013	Mar. 31, 2013	Dec. 31, 2009
			Spring Street Partners [Member]	Spring Street Partners [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]
Schedule Of Preferred Shares [Line Items]	'	'	'	'	'	'
Shares issued under stock purchase plan (in shares)	'	'	'	'	'	30,000,000
Stock Issued During Period Value Per Share New Issues	'	'	'	'	'	$0.10
Shares issued under stock purchase plan	'	'	'	'	'	$3,000,000
Payments of Stock Issuance Costs	'	'	'	'	'	139,000
Preferred Stock, Dividend Rate, Percentage	11.00%	'	'	'	'	'
Dividends, Preferred Stock	'	'	'	'	89,000	'
Preferred Stock Dividend Payable Rights Waived	'	'	$240,000	'	'	'
Common stock, shares outstanding	83,776,155	83,586,155	'	4,200,000	'	'

Stock_option_and_incentive_pla2

Stock option and incentive plan (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Options, Outstanding at January 1, 2013	8,318	'
Options, Granted	0	'
Options, Exercised	-190	'
Options, Forfeited	0	'
Options, Outstanding at March 31, 2013	8,128	8,318
Options, Exercisable at March 31, 2013	3,503	'
Weighted average exercise price, Outstanding at January 1, 2013	$0.85	'
Weighted average exercise price, Exercised	$0.39	'
Weighted average exercise price, Outstanding at March 31, 2013	$0.86	$0.85
Weighted average exercise price, Exercisable at March 31, 2013	$0.16	'
Weighted average remaining contractual term, Outstanding at January 1, 2013	'7 years 6 months 29 days	'7 years 9 months 25 days
Weighted average remaining contractual term, Exercisable at March 31, 2013	'6 years 4 months 20 days	'

Stock_option_and_incentive_pla3

Stock option and incentive plan (Details Textual) (USD $)	3 Months Ended		12 Months Ended	1 Months Ended	12 Months Ended
Share data in Thousands, unless otherwise specified	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2009	Dec. 31, 2011	Dec. 31, 2011
			Plan 2007 [Member]	Plan 2010 [Member]	Plan 2010 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Allocated Share-based Compensation Expense	$340,000	$222,000	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$2,800,000	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	'5 years 3 months	'	'	'	'
Share Based Compensation Award Number Of Shares Issued In Excess Of Cap	'	'	1,600	250	2,500

Income_taxes_Details_Textual

Income taxes (Details Textual) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Line Items]	'	'
Operating Loss Carryforwards, Limitations on Use	'This limitation resulted in $5.3 million of net operating loss carryforwards being available to offset taxable income in 2012. Beginning in 2013, the Company’s annual net operating loss carryforward is subject to a limitation of approximately $350 thousand to offset expected taxable income until expiration of the carryforwards	'
Effective Income Tax Rate, Continuing Operations	39.00%	24.00%
Operating Loss Carryforwards, Expiration Dates1	'expire unutilized in 2029	'
Operating Loss Carry Forwards Utilized [Member]	'	'
Income Tax Disclosure [Line Items]	'	'
Operating Loss Carryforwards	'	5.3
Operating Loss Carry Forwards Write Off [Member]	'	'
Income Tax Disclosure [Line Items]	'	'
Operating Loss Carryforwards	4.9	'

Subsequent_events_Details_Text

Subsequent events (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2013
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	$2,800,000
Subsequent Event [Member] | NZX Discipline Fund [Member]	'
Subsequent Event [Line Items]	'
Loss Contingency Penality Damages Awarded Value	15,000
Subsequent Event [Member] | NZXR [Member]	'
Subsequent Event [Line Items]	'
Loss Contingency Costs Damages Awarded Value	4,000
Subsequent Event [Member] | Director [Member]	'
Subsequent Event [Line Items]	'
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total	86,497
Incentive Plan 2013 [Member] | Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Share-Based Compensation Arrangement By Share-Based Payment Award, Number Of Shares Authorized	8,500,000
Replacement Incentive Awards [Member] | Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	4,100,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Reminder Of Fiscal Year [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	2,900,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Year One [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	3,100,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Year Two [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	700,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Year Three [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	400,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Year Four [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	200,000
Replacement Incentive Awards [Member] | Subsequent Event [Member] | Recognition Period Year Five [Member]	'
Subsequent Event [Line Items]	'
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized	100,000
Replacement Grant Agreement [Member] | Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Share Based Compensation Arrangement By Share Based Payment Award Options Vested Subject To Cancellation Outstanding Number	2,400,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested Subject To Cancellation Outstanding Weighted Average Exercise Price	$0.14
Share Based Compensation Arrangement By Share Based Payment Award Options Maximum Vested Shares Applicable Under Plan	1,600,000
Share Based Compensation Arrangement By Share Based Payment Award Options To Be Granted In Lieu Of Cancellation	1,600,000
Performance Cash Award Description	'A performance cash award of U.S. $4.2 million, determined based on 1.6 million multiplied by the excess of the Exercise Price of U.S. $2.79 over U.S. $0.14.
Performance Cash Award Receipt Terms	'The CEOs right to receive such cash award is contingent on the Company achieving revenue growth of at least 7% during the twelve month period ended June 30, 2014
Performance Cash Award Payment Terms	'Any payment due on any installment date will be proportionally reduced if the sum of the Companys stock price plus dividends for a measurement period prior to each payment date falls below 75% of the Exercise Price.
Share Based Compensation Arrangement By Share Based Payment Award Options Expeced To Vest Subjectt O Cancellation Outstanding Number	3,000,000
Share Based Compensation Arrangement By Share Based Payment Award Options Expected To Vest Subject To Cancellation Outstanding Weighted Average Exercise Price	$0.82
Share Based Compensation Arrangement By Share Based Payment Award Options Maximum Expected To Vest Shares Applicable Under Plan	2,500,000
Share Based Compensation Arrangement By Share Based Payment Award Performance Shares Units To Be Granted In Lieu Of Cancellation Issue One	2,250,000
Performance Share Units Minimum Revenue Growth Rate	7.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	'The delivery dates for the vested performance shares will be 50% in 2018 and 50% in 2019 or, if earlier, on a change in control of the Company or the CEOs separation from service.
Share Based Compensation Arrangement By Share Based Payment Award Performance Shares Units To Be Granted In Lieu Of Cancellation Issue Two	250,000
Performance Share Units Contingent Terms	'Performance share units for up to 250 thousand shares of common stock contingent on the Company achieving either at least 15% fully diluted EPS growth (adjusted to exclude stock-based compensation expense and extraordinary items) or 15% total stockholder return (TSR) growth in four one-year measurement periods beginning April 1, 2013. TSR growth will be measured based on the Companys stock price performance during the 20 trading days prior to the relevant measurement date.
Performance Shares To Be Earned	62,500
Performance Shares To Be Earned Contingent Terms	'Performance share units for 62.5 thousand shares of common stock will be earned in each year for which the applicable target is met, with the additional opportunity to earn such shares at the end of the four year performance period if the cumulative fully diluted EPS growth or TSR growth meet the cumulative performance target
New Remuneration Package [Member] | Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Officers Compensation Payable	130,000
Officers Compensation Payable Cash	50,000
Stock Granted During Period, Value, Share-based Compensation, Forfeited	$80,000