UPDATE 2-Skilled Healthcare to restate results, shares down

* To restate results due to accounting errors

* To take a charge of $8-$9 million

* Cuts 2009 profit view due to restatement

* Shares fall 4 percent in pre-market trade (Adds analyst's comment, stock movement)

BANGALORE, June 10 (Reuters) - U.S. nursing home operator Skilled Healthcare Group Inc (SKH.N) said it expects to restate results for periods from Jan. 1, 2006 to March 31, 2009 due to improper dating of accounts receivables by a former employee and cut its profit view for 2009.

Skilled Healthcare, which also provides hospice services, lowered its profit view for the year to $1.02-$1.08 a share, from its prior view of $1.08-$1.14 a share.

"It's a surprise obviously. They have lowered their guidance by 6 cents for the year, so there is obviously going to be an earnings impact...," Morgan Keegan analyst Robert Mains said by phone.

Skilled Healthcare said it expected the understatement to require charges of about $8-$9 million over the affected periods against after-tax earnings.

The company, which identified the error through an internal review of reserves for accounts receivable, said the former employee appeared to act in ways inconsistent with its accounting policies and practices.

The company added that it had started an investigation into the areas in which the former employee was involved.

Shares of the company fell 4 percent to $8.00 in pre-market trade. They closed at $8.34 on Tuesday on Nasdaq. (Reporting by Shailesh Kuber and Esha Dey in Bangalore; Editing by Dan Lalor, Himani Sarkar)