Two audit partners at Deloitte & Touche have agreed to be barred from practicing before the Securities and Exchange Commission to resolve a case involving auto parts maker Delphi.

After being spun off from parent company General Motors, Delphi misclassified a $112 million increase in its warranty reserves as a charge to stockholders' equity rather than to warranty expenses for the current period. The misclassification in the second quarter of 2000 was reflected in Delphi's quarterly and annual financial statements.

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