This excerpt taken from the AAPL 8-K filed Aug 4, 2006.
Item 4.02 Non-Reliance
on Previously Issued Financial Statements or a Related Audit Report or
On August 3, 2006, management of Apple Computer, Inc. (Apple) concluded, and the Audit and Finance Committee of Apples Board of Directors approved the conclusion, that Apples financial statements for the fiscal years ended 2003, 2004 and 2005, the interim periods contained therein, the fiscal quarters ended December 31, 2005 and April 1, 2006, and all earnings and press releases and similar communications issued by Apple relating to periods commencing on September 29, 2002 should no longer be relied upon. Apples management and the Audit and Finance Committee have discussed the matters disclosed in this filing with KPMG LLP, Apples independent registered public accounting firm.
Apple issued a press release on August 3, 2006, a copy of which is attached as Exhibit 99.1 hereto and is incorporated herein by reference.