Apple Computer Inc. said Friday it will be late in filing its third-quarter financials amid an investigation into the company's timing of stock option grants. Meanwhile, the company's former general counsel reportedly has retained two criminal defense lawyers. Cupertino-based Apple (NASDAQ: AAPL), which employs hundreds in Elk Grove, said it expects to make "significant changes" to revenue and expense results and to take non-cash charges for stock-option compensation costs. .