Statement re IFRS restatements

8 February 2006

                                   HAYS PLC                                    
                                                                               
                     PRESENTATION OF FINANCIAL INFORMATION                     

               UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS               

Hays plc (the 'Group') will report its financial results for the 6 months ended
31 December 2005 on 28 February 2006 in accordance with International Financial
Reporting Standards ('IFRS').

The Group today presents on its website the effect of adopting IFRS at the date
of transition, for the year ended 30 June 2005 and for the half year ended 31
December 2004.

The adoption of IFRS does not affect the underlying performance of the business
and turnover and net fees from continuing operations are unchanged. The
adoption also has no impact on cash generated from operations. The impact of
the adoption of IFRS on the results of the Group for the year ended 30 June
2005 is to decrease operating profit from continuing operations before goodwill
amortisation and exceptional items by £0.9m and to reduce profit after tax by     
£2.7m as shown below.

£m                     Year ended 30 June   UK GAAP     IFRS        Change     
                       2005                                                    
                                                                               
Operating profit 1                          167.1       166.2       (0.9)      
                                                                               
Net finance income 1                        4.0         1.5         (2.5)      
                                                                               
                                            --------    --------    --------   
                                                                               
Profit before tax 1                         171.1       167.7       (3.4)      
                                                                               
Tax 1                                       (53.2)      (52.5)      0.7        
                                                                               
                                            --------    --------    --------   
                                                                               
Profit after tax 1                          117.9       115.2       (2.7)      

1 From continuing operations, before goodwill amortisation and exceptional
items

The adoption of IFRS reduces net assets at 30 June 2005 by £13.0m. These
changes are explained in detail at http://www.haysplc.com/pdf/
ifrs_restatement_2006.pdf.

                                   - ends -                                    

Enquiries

John Martin                Finance Director, Hays plc     44 (0) 20 7628 9999   
                                                                               
Richard Jackson            Investor Relations, Hays plc   44 (0) 20 7628 9999   
                                                                           

Notes to editors

Hays plc (www.haysplc.com) is the largest publicly-listed recruitment group in
the United Kingdom, and a world-leading Specialist Recruitment and HR Services
company. As at 30 June 2005 the business employed 3,683 recruitment consultants
and provided Specialist Recruitment services in 723 business units from 326
offices in 16 countries.