The Academy of Motion Picture Arts and Sciences says it "deeply" regrets "the mistakes that were made" after the wrong film was announced as the Best Picture winner at the 89th Academy Awards gala.

The gaffe occurred on Sunday night when veteran actors Warren Beatty and Faye Dunaway were given the wrong envelope. 

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Dunaway announced the winner for the Best Picture category for La La Land, but minutes later the producers of Moonlight were informed that it was actually their film that had won the award.

The Academy said in a statement on Monday: "We deeply regret the mistakes that were made during the presentation of the Best Picture category during last night's Oscar ceremony. We apologise to the entire cast and crew of La La Land'and Moonlight whose experience was profoundly altered by this error." 

"We salute the tremendous grace they displayed under the circumstances. To all involved – including our presenters Warren Beatty and Faye Dunaway, the filmmakers, and our fans watching worldwide – we apologise."

The statement also mentioned that for the last 83-years, the Academy has entrusted auditor firm PricewaterhouseCoopers (PwC) to handle the critical tabulation process, including the accurate delivery of results. 

"The PwC has taken full responsibility for the breaches of established protocols that took place during the ceremony. We have spent last night (Sunday) and today (Monday) investigating the circumstances, and will determine what actions are appropriate going forward," the statement added. 

It added: "We are unwaveringly committed to upholding the integrity of the Oscars and the Academy of Motion Picture Arts and Sciences."

The gala was marred by a second goof-up where in the 'In Memoriam' segment, a photograph of living Australian producer Jan Chapman was mistakenly used against late costume designer Janett Patterson's name.