Apple reported to the SEC Friday that it was unable to file its Form 10-K for the 2006 fiscal year as a result of the ongoing probe into stock options irregularities.

The company reiterated to the Securities and Exchange Commission that it needs to the restate its financial history.

“The company is in the process of finalizing its conclusions regarding the amount of such charges, the resulting tax and accounting impact, and which periods require restatement,” Apple wrote in the report to the SEC.

The required filing date for the Form 10-K for year ending September 30, 2006 was December 14, Apple now anticipates that it will file the Form 10-K on or before December 29, 2006.