Apple today released it’s Form 10-K which restates earnings back to 2002 to account for backdated stock-option grants.

Apple adjusted its results by $4 million for the fiscal year of 2006, $7 million for 2005, and $10 million for 2004. In the filing Apple said “Incorrect measurement dates were used for financial accounting purposes for certain stock option grants made in prior periods.”

The report comes after Apple announced in June that an investigation would take place regarding stock-option grants.

Apple stated in today’s filing that it found “no misconduct by current management.”

The options mishandling will result in a non-cash charge of $84 million to the company.

The restatement arises solely from certain stock option grants made between 1997 and 2002; the investigation found no grants after December 31, 2002 that required accounting adjustments.

“The special committee, its independent counsel and forensic accountants have performed an exhaustive investigation of Apple’s stock option granting practices,” former Vice President Al Gore, chair of the special committee, and Jerome York, chair of Apple’s Audit and Finance Committee, said in a joint statement. “The board of directors is confident that the company has corrected the problems that led to the restatement, and it has complete confidence in Steve Jobs and the senior management team.”