Apple today said in a filing with the Securities and Exchange Commission that it will likely need to restate certain historical financial statements to record non-cash charges for compensation expenses related to past stock option grants, reports MarketWatch. “The company also disclosed it’s unable to file its completed Form 10-Q for the quarter ended July 1 by the required date due to the ongoing review of its stock option grant practices. The company said it’s yet to determine the amount of the charges it’s likely to record or which periods may need to be restated. However, it anticipates the changes to its operating results for the July quarter will be ‘significant’ compared to the year-ago period, and that the changes will include ‘significant increases’ in revenue and expenses for the period. Apple added that it doesn’t currently expect to be able to file its Form 10-Q for the July period on or before the fifth calendar day following the due date.