Autonomy didn't trade on U.S. exchanges prior to the H-P deal, so it is unclear whether U.S. agencies had jurisdiction.

WSJ: H-P Blames $8.8 Billion Charge on Bad Deal

H-P has said it was cooperating with U.S. officials and German officials, who were carrying out their own investigation.

WSJ: IBM Settles Bribery Charges With SEC

At least one year before the H-P acquisition, an Autonomy executive brought concerns about the company's accounting practices to U.S. regulators including the SEC, according to people familiar with the matter.

WSJ: H-P Blames $8.8 Billion Charge on Bad Deal