Dynegy ( DYN) said Wednesday that its top executives are unable to certify last year's financial statements. The news, delivered during an after-hours trading halt of the company's stock, had been expected. Dynegy previously announced that it will restate its 2001 financials after its independent accountants complete a three-year re-audit of the company's books. Dynegy's top two executives -- interim Chief Executive Dan Dienstbier and Chief Financial Officer Louis Dorey -- are expected to certify the newly audited financial statements at that time. Meanwhile, both officers put their stamp of approval on Dynegy's second-quarter earnings report, pledging that the numbers provided are accurate. Like other large companies, Dynegy faced a Wednesday afternoon deadline for delivering sworn statements from its CEO and CFO attesting to the authenticity of reported earnings. The Securities and Exchange Commission established the new requirement in an effort to repair investor confidence in a stock market heavily tainted by accounting scandals and executive wrongdoing. Dynegy's shares have taken their own tumble this year, plunging more than 90% as investors worried about the company's liquidity and ongoing probes of business and accounting practices. The stock closed Wednesday at $1.49.