San Francisco Less than two months after it was forced to restate earnings because of accounting discrepancies tied to the acquisition of its information technology unit, pharmaceutical supply and health care information technology giant McKessonHBOC replaced its management team.

Mark Pulido, president and chief executive officer, and Richard Hawkins, chief financial officer, on whose watch McKesson acquired health care software manufacturer HBO & Co. for $12 billion in January, resigned in late June. Company officials said there was no evidence they were involved in any wrongdoing.

However, chairman Charles McCall, former CEO at HBO & Co., and four top officials he brought to McKesson-Albert Bergonzi, David Held, Jay Lapine and Michael Smeraski-were fired, according to a company spokesman.

The company named former chairman and CEO Alan Seelenfreund non-executive chairman; vice presidents John Hammergren and David Mahoney co-CEOs; controller Heidi Yadowitz acting CFO; and Graham King president of the information technology business unit.

"These changes reflect our need to move the company forward as quickly as possible," Seelenfreund said.

Accounting problems, stemming from improperly recorded software sales, caused McKessonHBOC to restate its earnings April 28. Previously, the company had said its net income for the year ended March 31 was 84 cents a share, but after the restatement, it said earnings were 75 cents a share.

Since the restatement, McKessonHBOC's stock value has been halved, 30 shareholder lawsuits have been filed, and a company official confirmed that the Securities and Exchange Commission is reviewing the situation.

Seelenfreund said the audit is continuing, a fact that stopped the company from making the June 30 deadline for filing its restated annual financial report with the SEC. He said he hoped the report would be filed soon and added: "Even though the audit committee's review process hasn't concluded and restated financial information is not yet available, the company is already moving ahead to rebuild."

In a related move, Jay Gilbertson, WebMD's president and CEO, resigned from the on-line enterprise amid questions regarding the McKessonHBOC accounting problems. Gilbertson was the chief financial officer of HBO & Co. when it was purchased by McKesson. -K.G.