A report on MarketWatch today notes that Apple has said in a filing with the US Securities and Exchange Commission that it was unable to file its Form 10-K by the required filing date of December 14th. “The company said that its independent auditors are reviewing the findings of an independent investigation and recent accounting guidance published by the SEC. It said that it will need to restate its historical financial statements to record non-cash charges for compensation expense relating to past stock option grants.”