Quest Software ( QSFT) expects to restate its financial results going back six years in order to fix its past accounting for stock option grants.The company's board had already established a special committee of directors to review its historical stock option awards and the related accounting for the program. Quest's expected restatement will cover its annual and quarterly financial results from 2000 through 2005, along with the quarter ended March 31, 2006. The financial statements from those periods are no longer reliable, Quest said Wednesday. Any stock-based compensation expenses stemming from the restatement will likely decrease net income, earnings per share and retained earnings, but Quest doesn't yet have any specifics. The company doesn't believe the restatement will affect its revenue or cash balances. Quest plans to release its second-quarter results, as well as revenue guidance for both the third quarter and the rest of the year, on Aug. 8. Dozens of companies, many of them in the tech sector, are under scrutiny for their option programs. In most cases, regulators have been seeking information about whether options were backdated to have their exercise prices correspond to times when stock prices were low. Shares of Quest were dropping $1.31, or 9.2%, to $12.87.