The SEC has charged Dell's former chief accounting officer, Robert W. Davis, and former assistant controller, Randall D. Imhoff, for their alleged roles in accounting fraud at the computer hardware giant. Both men agreed to pay penalties that involved Dell's alleged fraud in misstating operating results for its fiscal years 2002 through 2005. This action follows a separate settlement of SEC and accounting rule violatons earlier this year in which Dell paid $100 million civil penalty and founder and CEO Michael Dell paid $4 million.