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Valeant Restating for Options

Valeant Pharmaceuticals International of Costa Mesa said Monday that it plans to restate financial results dating back to 1997 after it found errors in its stock options accounting.

An internal probe by the drug maker found it should have had used different dates for options granted in the past nine years, most of which came under the company’s prior management when it went by ICN Pharmaceuticals.

Valeant said it hasn’t figured out costs related to the restatement.

The majority of the options were granted before a board and management shakeup in middle 2002, according to Valeant. Some options errors came after the changes.

None involve current Chief Executive Timothy Tyson or Chief Financial Officer Bary Bailey, the company said.

The company said it’s working with the Securities and Exchange Commission on an informal inquiry into the drug maker’s stock option grants dating from Jan. 1, 2000.

Valeant plans to delay its third-quarter results because of the options probe. The company plans to release partial results on Nov. 2.

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