Irvine, California-based accounting software developer State Of The Art Inc has taken the drastic decision to hold back its MAS 90 Windows accounting suite, which was to have shipped this quarter, and re-engineer it for 32-bit working under Windows95, not shipping until the second half of next year; the company says it does not expect the decision to have any impact on its forecast figures, and will give it time to integrate the Manzanita entry-level MS-DOS- and Windows-based products with its mid-range and client-server products; it expects to complete acquisition of Roseville, California-based Manzanita Software Inc by year-end.