Discount broker Ameritrade ( AMTD) said fiscal fourth-quarter earnings and revenue rose from a year ago, and the company's results topped Wall Street's estimates. Earnings for the quarter rose to $96.5 million, or 23 cents a share, from $57.2 million, or 14 cents a share, last year. Revenue reached $274.3 million, up from $186.8 million in the prior year. Analysts surveyed by Thomson First Call expected a profit of 22 cents and revenue of $261.4 million in the fourth quarter. Amteritrade, which is buying TD Waterhouse, has forecast fiscal 2006 earnings of 83 cents to $1.02 a share, but that range doesn't factor in the acquisition. The Omaha, Neb., company plans to update its guidance after the TD Waterhouse purchase closes. The company also said it's in talks with the Securities and Exchange Commission concerning some of its accounting for an investment in about 7.9 million Knight Capital Group ( NITE) shares. Should Ameritrade ultimately have to change its accounting for the investment, fiscal 2005 earnings would increase by 1 cent a share, fiscal 2004 profits would rise by 2 cents, and fiscal 2003 net income would decline by 7 cents. Ameritrade shares were adding 9 cents to $21.21.