PHILIP CROSBY ASSOCIATES &lt;PCA> EARNINGS DELAYED

  Philip Crosby Associates Inc
  said its fourth quarter and annual earnings report will be
  delayed two more weeks.
      The company cited the recent in-house embezzlement and a
  subsequent review by auditors of its international situation as
  reason for the delay.
      Philip Crosby, however, said it believes its December
  estimate calling for earnings per share between 10 cts and 15
  cts, on revenues of 11 mln dlrs, was still valid.
  

