Jim Schneider, Dell's chief financial officer, is leaving the company.
Dell has failed to post final accounts for each of the last two quarters and is facing a delisting threat from the Nasdaq exchange as a result.
The company is under investigation by the US Securities and Exchange Commission, which is looking at the firm’s accountancy practices.
The investigation is expected to result in Dell having to re-state accounts going back a number of years. The enquiry is the major reason why Dell has been unable to post final accounts recently.
Dell said Schneider is being replaced by Donald Carty, who will serve as vice-chairman and CFO from 1 January.
Carty has been a member of the Dell board since 1992, and from 1998 to 2003 was CEO of AMR Corporation, the holding company of American Airlines.
Schneider will remain with the company to the end of the current fiscal year to assist Carty in his transition, said Dell. Schneider recently agreed to become executive chairman of the board at Frontier Bancshares.
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