Fannie Mae Restatement Up to SEC - COO  WASHINGTON (Reuters) - Whether mortgage finance giant  Fannie Mae &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=FNM.N target=/stocks/quickinfo/fullquote"&gt;FNM.N&lt;/A&gt; will have to restate its earnings as a  result of accounting problems cited by regulators will be up to  the Securities and Exchange Commission to consider, a company  executive said on Tuesday.