Outstanding American depository receipts account for around 2.9 percent of NEC's total issued shares. This is the only latest development in a slew of accounting troubles for the electronics conglomerate.

Last year, NEC unnerved investors by restating its earnings three times. It had to correct past earnings after it discovered an employee had inflated sales figures, and then suddenly switched to Japanese accounting rules from U.S. rules. It later had to correct its figures due to human error.

NEC, whose businesses include IT systems consulting, said it was not able complete a report at the request of independent auditor Ernst & Young ShinNihon to demonstrate pricing of maintenance services was fair.

Its deadline of September 25 had already been extended twice.

NEC senior vice president Takao Ono said he did not know why only NEC appeared to have a problem with filing such a report in contrast with other computer firms.

"U.S. firms may be more used to U.S. commercial customs ... we're not sure why," he told a news conference.

U.S. auditors have been scrutinizing software contracts, demanding companies prove with statistical evidence that they are not posting profits early from bulk contracts comprising hardware, software and maintenance.

Ono also acknowledged there was a risk of lawsuits relating to a delisting.

"These accounting issues raise doubts about NEC's corporate governance," said Kei Oikawa, an electronics analyst at Yasuda Asset Management.

"This has been largely factored into its share price but overall the company is not an attractive stock," he said, adding that while some parts of its businesses were doing better, earnings woes at its semiconductor unit had yet to be resolved.

NEC said its consolidated financial statements under Japanese accounting rules are current and are not affected by the announcement.

NEC's shares have fallen 20 percent since it said it would switch to Japanese accounting rules in October last year, which compares with a 2.8 percent decline for benchmark Nikkei average in the same period. On Friday, NEC ended down 1.8 percent at 547 yen in Tokyo prior to the announcement.

According to Securities and Exchange Commission filings, the complaint alleges that the defendants violated federal securities laws by making material misleading statements and omissions, providing inaccurate financial information, and failing to make proper disclosures.

The initial class action suit was filed in 2005. The company denies liability.

The memorandum of understanding is subject to certain contingencies that require court approval, including a provision that prevents its former independent auditors Grant Thornton LLP from prosecuting any claims against the company related to the litigation.

"Our prosecutors analyzed the case, they spoke with the victim, and she thought it was best to resolve this case short of trial," District Attorney David Roger said.

Neither the woman nor her lawyer could be reached for comment.

Chaanine, 53, remained in jail on $1 million bail pending sentencing Nov. 1. The battery charge carries a maximum prison term of six to 15 years, but Chaanine could be eligible for probation, officials said.

He remains suspended by the Diocese of Las Vegas. The district attorney said that as a convicted felon, Chaanine would "probably never be a priest again."

Deputy Public Defender Scott Coffee said Chaanine took responsibility for the attack, but "vehemently denies there was any sexual assault."

The woman sang at the church and was hired by Chaanine in October as the parish events coordinator. She accused Chaanine of hitting her in the head with a wine bottle on Jan. 26, stomping on her hand, groping her and choking her until she began praying. She said he suddenly stopped and fled.

Chaanine was arrested almost a week later near Phoenix. The woman was treated for a broken hand and a gash on the head, authorities said.

Both sides characterized Chaanine's relationship with his accuser as more than priest and parishioner, but they did not say the two were romantically involved.

Bishop Joseph Pepe, the head of the Las Vegas Diocese, issued the a statement Thursday characterizing the church community as saddened and saying he prayed for "unity and strength" in the congregation.

"Milberg Weiss understands that a second superseding indictment will be issued tomorrow that will include new charges against the firm and also Melvyn Weiss," the statement said.

Weiss, 72, long reigned as the king of U.S. class-action litigation, casting himself as the protector of the common investor and creating enemies throughout corporate America. Weiss' lawyer was not immediately available for comment.

Milberg Weiss said it remained proud of its and Weiss' accomplishments and did not anticipate the indictment would interrupt its work.

News of Weiss' pending indictment came a day after another of the firm's former partners, William Lerach, agreed to plead guilty to criminal conspiracy and go to prison for his involvement in the scheme.

On its Web site, the Wall Street Journal said another former partner at Milberg Weiss, Steven Schulman, is on the verge of reaching a plea deal with the government that will likely be clinched this week. The report cited two people familiar with the situation, who said Schulman's deal may include jail time.

Schulman, who was indicted along with the law firm, which has pleaded not guilty to participating in a scheme in which several individuals were secretly paid to serve as plaintiffs in more than 150 lawsuits.

A spokesman for the U.S. Attorney's office in Los Angeles declined to comment on media reports regarding Schulman and the statement issued by Milberg Weiss.

Signed by "God," the response filed Wednesday argues the defendant is immune from some earthly laws and the court lacks jurisdiction over God.

Blaming the Almighty for human oppression and suffering misses an important point, it says.

"I created man and woman with free will and next to the promise of immortal life, free will is my greatest gift to you," according to the response, as read by Friend.

St. Michael the Archangel is listed as a witness, Friend said.

Another response - also signed God - says the Lord disputes Chambers' allegations.

That filing lists a phone number for a Corpus Christi law office. A message left for that office was not immediately returned Thursday.

Chambers could not be reached Thursday to comment on the response. He said in his five-page lawsuit that God has made terroristic threats against him and his constituents, inspired fear and caused "widespread death, destruction and terrorization of millions upon millions of the Earth's inhabitants."

He's seeking a permanent injunction against God.

The self-proclaimed agnostic who often criticizes Christians said his filing was triggered by a federal lawsuit against a judge, filed by a woman who was barred from saying "rape," "victim" and other words in court.

Chambers said the woman's lawsuit is inappropriate because the Nebraska Supreme Court has already considered the case and federal courts follow the decisions of state supreme courts on state matters.

Chambers said his lawsuit is serious but also makes a point: Anybody can sue anybody.

The judge based his decision in part on a 1969 ruling by the United States Supreme Court that allowed students in Des Moines to wear black armbands to school in protest of the Vietnam War. He wrote that had the button depicted swastikas, a Confederate flag, or a burning cross, it would have been "plainly offensive" and he would have ruled differently.

The schools superintendent, Patricia L. McGeehan, said the district was disappointed in the ruling, and planned to review its options.

Ms. McGeehan said in a statement that the district was "very concerned with the precedent this may set not only for Bayonne but for every public school district in New Jersey that tries to create and maintain a school environment conducive to learning and that is not offensive to students or staff."

The statement added, "Images of racial and ethnic intolerance do not belong in an elementary school classroom."

The dispute over the button began last fall, when Michael DePinto, 11, who was a fifth grader at Public School 14 at the time, objected to the policy.

To protest, he and his mother, Laura, 47, made a button that included a photograph of a group of grim, identically dressed members of Hitler Youth with the words "No School Uniforms" imposed over them.

After Michael wore the button for several weeks, the district sent a letter to his home in November, demanding that he stop or face suspension. Another fifth-grade student, Anthony LaRocco, then began wearing one as well.

After the suspension threat, the boys' parents sued, claiming their First Amendment rights were being denied.

Michael said on Thursday that he had never intended to offend anyone but merely make a point about conformity.

"It's like forcing a swastika on someone," he said. "It's what Hitler did to his youth."