WH Smith has delayed the release of its annual financial results amid the continued fallout from accounting failures.

The retailer said it expects to unveil its latest results on Friday December 19, having previously said they would be released on Tuesday December 16.

It told shareholders the delay would give auditor PwC “further time to complete the required audit procedures”.

This is the latest delay to the results which had originally been set to be published on November 12.

The delay comes after Carl Cowling resigned as WH Smith’s chief executive last month after a report by Deloitte confirmed the accounting problems.

The retailer, which sold its UK high street stores earlier this year to focus on its travel locations, first revealed accounting issues in August.

Its shares tu

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