Borland Software ( BORL) will delay the filing of its 10-K annual report for the year ended Dec. 31, 2005. The Cupertino, Calif., enterprise-software company announced late Friday that its audit committee is conducting a review of third-party contractor liabilities and other accrued expenses, as well as a potential customer-refund obligation. Borland said it was also exploring whether any internal control deficiencies exist relating to its financial reporting as of Dec. 31. The company said it is working diligently to complete the review and to finalize and file its annual report as promptly as possible. Shares of Borland closed up 5 cents to $5.40 on Friday.