	philip crosby pcro sees lower th qtr results philip crosby associates inc said it expects its audited results for s fourth quarter to be lower than its previously estimated to cts per share philip crosby jr executive vice president said normal accounting adjustments as well as a review of the company s international operations due to a previously reported alleged embezzlement resulted in the lower results philip crosby reported fourth quarter results of mln dlrs or cts a share prior to an august two for one stock split crosby said however he expects the company to report higher first quarter revenues than the first quarter revenues of mln dlrs crosby said that tuition levels from the management consulting service company s courses this month are at the highest level in the company s history reuter 
