If you upgrade your Cognos BI environment to a later release, such as moving from Cognos 8 MR1 to Cognos 8 MR2 then you must ensure that your Cognos 8 version also matches your Cognos SDK version.
If you are using the Cognos 8 SDK .dlls for .NET then you must also validate that your .NET framework matches the Cognos 8 SDK .dlls that are being used. The .NET Framework 2.0 uses a different set of Cognos 8 SDK .dlls.