Lawrence S. Winkler has resigned as InPhonic’s CFO for personal reasons, according to a regulatory filing the company submitted on Friday. In the same short announcement, the online reseller of wireless services and devices also noted that it has restated its unaudited financials for all four quarters of 2006 as well as its year-end results.

InPhonic has blamed its need to restate on improper revenue recognition.

Winkler joined InPhonic three years ago and has agreed to provide short-term consulting related only to strategy for 1010 Interactive LLC, a subsidiary of the company. George Moratis, senior vice president of financial reporting analysis, will temporarily take his place as the designated principal financial and accounting officer.

Winkler previously worked at private equity firm Stanmore Capital and as CFO at OmniSky Corp. and PSINet Inc. Reached at his home, he declined to comment for this article.

Following the filing of the company’s annual report for the year ended December 31, 2006, Gregory S. Cole, senior vice president of corporate treasure, will assume some of the duties of the CFO. The company also said it has launched a search for a new finance chief.

InPhonic said it restated its financial statements to correct errors related to how it recognized revenue, the cost of revenue, and other accounting policies. The company elaborated that it had recorded revenue for certain disputed commissions that it had deemed collectible. The company has said it should have waited to record the revenue when the collections were received.

The company also said in its 2006 annual report — also released on Friday — that as a result of material weaknesses, its internal control over financial reporting was not effective as of December 31, 2006. These material weaknesses resulted in adjustments to revenue, accounts receivable, inventories, and cost of sales that caused the company to restate its unaudited financial statements, the company stated.