Dell (DELL) - Get Report is delaying the filing of its second-quarter report with regulators because of questions raised in connection with the Securities and Exchange Commission's informal investigation, and the subsequent probe by its board's audit committee, into its accounting and financial reporting.

The computer maker said Monday that it plans to file the report as soon as possible. Shares of Dell were losing 4% to $20.78 in premarket trading.

The investigations have indicated the possibility of misstatements in prior period financial reports, including issues relating to accruals, reserves and other balance sheet items that may affect its previous results.

Because of the developments, Dell has suspended its share repurchase program until further notice. In addition, the company has postponed the meeting with analysts that was to be held on Wednesday. Dell will still be holding a technology day on Tuesday to showcase its latest products and services.

Dell is working with the audit committee and its independent auditors to determine if any restatements will be necessary. "We have not yet reached any conclusion on materiality as to these issues," said Don Carty, chairman of the audit committee. "We are continuing to investigate the matter fully."

The SEC requests for information have been joined by a similar request from the U.S. Attorney for the Southern District of New York, who has subpoenaed documents related to the company's financial reporting from 2002 to the present.

"We are fully cooperating with the investigations and working to resolve any and all issues raised in connection with those investigations as quickly as possible, and we will take any appropriate remedial or corrective actions to address any problems," Chairman Michael Dell said.