A preliminary inquiry has opened into alleged accounting improprieties at Gateway.
Gateway revealed last November that it was under investigation by the US Securities and Exchange Commission regarding its voluntary restatement of earnings for its 2000 financial year made in February 2001.
The restatement reduced Gateway's 2000 revenue by about $53m (£33m). The SEC had been investigating Gateway since December 2000, but the company said last November that it was not required to immediately reveal the investigation.
The company said that while it did not believe its financial position would be affected by the investigations, "such matters are inherently unpredictable and it is possible that our results of operations or cash flows could be affected in any particular period by the resolution of one or more of these contingencies," according to the SEC filing.
Gateway recently unveiled a plan to remake the company into a consumer electronics and business hardware supplier. Losses have increased at the company as PC sales have dropped, and rivals such as Dell Computer and Hewlett-Packard have been able to undercut Gateway on price.