Dell said Monday it will beef up accounting and corporate governance rules as part of a settlement tied to an investigation into its past financial practices. Dell, the world’s second largest PC maker behind HP, will also pay $1.75 million in legal fees, according to a settlement filed with the Securities and Exchange Commission. After an SEC investigation into Dell’s accounting was made public in 2006, several shareholder groups filed lawsuits saying Dell misrepresented its financial health while officers and board members sold stock at inflated prices.

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