WorldCom to file report under oath

WorldCom will today file a report under oath to US federal regulators detailing its $3

WorldCom will today file a report under oath to US federal regulators detailing its $3.85 billion accounting error, as internal and external investigators check corporate records to determine if the scandal began before 2001.

The Mississippi-based company faces charges of fraud for accounting irregularities that allowed it to hide $1.2 billion in losses over the past five quarters - making it one of the largest accounting scandals in US history.

Two congressional committees subpoenaed testimony and documents from WorldCom executives, while President Bush, angered at relentless scandals in US boardrooms and the economic fallout, said the US justice department will hold accountable those responsible for any corporate wrongdoing.

WorldCom must provide a detailed report to the SEC before the stock market opens today. The report, which will be released to the public, is expected to give investors and lawmakers a clearer understanding of WorldCom's true financial standing and shed light on how many executives at the company participated in the scandal, sources said.

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In particular, internal investigators will be looking at records since WorldCom's 1998 acquisition of larger rival MCI Communications to determine if the company shifted expenses to meet its profit goals and offset shrinking revenue growth, sources said.

A federal judge last week ordered that a corporate monitor be appointed to ensure the company doesn't destroy documents or make payoffs to executives. WorldCom also must provide documents and testimony to the House Financial Services Committee and the House Energy and Commerce Committee.