Gateway ( GTW) shares were down 4% today on news that the Justice Department is poking into its accounting practices. The Securities and Exchange Commission has been investigating the personal computer maker's accounting for more than two years. The stock was off 13 cents to $3.06. Gateway disclosed the investigation in a quarterly report filed today with the SEC, saying the U.S. attorney's office has begun a preliminary inquiry. The office, which operates under the aegis of the Justice Department, has authority to file criminal charges. Gateway said it doesn't believe that any current officer of the company is a target of either investigation. The SEC first started investigating Gateway in December 2000. This April, the company admitted it had overreported net sales related to bundled AOL Internet services in 2000 and 2001. Sales in 2000 were overstated by 3.5% and in 2001 inflated by 2.2%.