Law Enforcement Associates increased revenues from its surveillance and security products 31 percent in 2005 and cut its losses to $282,000, or a penny a share.

LEA (Amex: AID) also said Tuesday that it had finished a review of its financials for 2004 and the first three quarters of 2005.

The review for 2004, which was linked primarily to LEA’s acquisition of Audio Intelligence Devices in June of that year, increased the company’s losses to $848,883 from $177,166.