Dell said on Thursday that it is delaying until November the release of its financial reports for the first two quarters of the year. The reports were originally due to be submitted to the US Securities and Exchange Commission by the end of August.
Dell, which files its annual accounts at the end of February, has struggled previously to file its regular SEC statements on time.
In March, the company told the SEC that it had discovered "evidence of misconduct", leading to a delay in the release of its annual report.
In December 2006, the company revealed that it was delaying filing financial information over concerns about its financial reporting.