Adelphia's former auditor, Deloitte & Touche, was raising red flags well after Adelphia appointed a special committee in late March to look into its accounting problems, documents reveal.

In a filing with the Securities and Exchange Commission, Deloitte said Adelphia tried to withhold information from its auditors and from the government in the weeks following the committee's formation. As questions arose on Adelphia's treatment of many accounting and co-borrowing issues, Deloitte became ?seriously concerned? that Adelphia, which at the time was still under Rigas family management and control, was not being ?honest and forthright,? according to the filing. Deloitte charged that Adelphia's management pressed it to sign off on financial statements to creditors of the company's Hilton Head co-borrowing facility that were due April 30, even though Deloitte was seeking answers to many unresolved questions.

On May 10, prior to a meeting with the SEC concerning the treatment of $3.1 billion in co-borrowing arrangements with the Rigas family, Adelphia told Deloitte it would not present to the SEC one of two letters dated May 6. The letter, from Adelphia's outside counsel, related to the company's guaranties for the debt; Deloitte wanted it presented.

On May 14 Deloitte suspended its audit, and was dismissed by Adelphia on June 9.

Separately, a bankruptcy judge gave Adelphia a three-month extension to file certain documents, including statements of assets and lists of property. Adelphia had sought a six-month extension.

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