Computer Associates revised company financial information for the first three quarters of the current fiscal year, as reported on CFO.com . CA is currently under investigation by the Securities and Exchange Commission and the Justice Department for previous errors in its financial statements. This filing is another example of improper accounting practices, dating back to 2000, that have been reported by Computer Associates.

This latest restatement reflects a change in the way Computer Associates booked subscription revenue, spokesman Robert Gordon told Bloomberg. "This is unrelated to our historical accounting issues in relation to our old business model," he added. Or, as the wire service put it, the restatement is due to a new, tighter accounting policy and unrelated to the company's recently uncovered fraud.