Elan, Ahold’s audit woes

By Hardeep Dhillon

Investors in Irish drug company Elan and Dutch retailer Royal Ahold have been biting their nails waiting to receive the companies’ 2002 accounts, which should be released this month.

Elan is in a race against time to file its 2002 US accounts, after missing its fourth deadline and having to pay bondholders $2.1 million for a one-week reprieve until August 22, as reported at time of going to press.

Elan’s failure

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