The Austin Business Journal is reporting that the SEC has filed suit agaist two former Dell accountants. 

An excerpt from the article:

Federal regulators have fined two former Dell Inc. executives for their roles in an alleged four-year accounting fraud scheme.

Former Chief Accounting Officer Robert Davis has agreed to pay the U.S. Securities and Exchange Commission $175,000 and former Corporate Assistant Controller Randall Imhoff agreed to pay $25,000, SEC officials said.

The fines come one month after the commission fined Round Rock-based Dell (Nasdaq: DELL) $100 million and CEO Michael Dell $4 million for misstating its operating results from fiscal 2002 to fiscal 2005.

You can read the full article at: Dell execs fined for alleged fraud - Austin Business Journal