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CA CAN’T ACCOUNT FOR PAST ACCOUNTING

Embattled Computer Associates says it’s so busy fielding a federal probe of its past accounting practices, it can’t get any new accounting done.

The software company, whose 14 top managers have been booted over the accounting scandal, said it has been so distracted by the ongoing probe of its books that it won’t be able to file quarterly and year-end earnings on time, and needs two more weeks.

CEO Sanjay Kumar was ousted several weeks ago and has been replaced by board member Kenneth Cron.

Feds have been probing Computer Associates’ books for two years. Several executives have pleaded guilty to federal charges of trying to obstruct the investigation.

The company said yesterday it expects to revise earlier filings for the second half of 2003, removing about $9 million in revenue, due to an adjustment in the way the company calculates subscription revenue.

Last week, it restated $2 billion in fiscal 2000 and 2001 revenue due to improper backdating of contracts in order to meet Wall Street forecasts.