Beazer Homes, the US building group, has filed nine years of restated accounts as it remains under the cloud of a series of regulatory and legal investigations.

The homebuilder, which was forced to revise its earnings after uncovering irregularities in its mortgage unit, filed amended accounts for the financial years 1998 to 2006 late yesterday.

The way in which Beazer’s mortgage unit accounted for home loans led to investigations from several bodies including the Securities and Exchange Commission and the US Attorney for North Carolina. The unit has since been closed,

The Atlanta, Georgia-based company said it was fully co-operating with all investigations and hoped to negotiate settlements. It declined to give an estimate of what it would cost to settle the outstanding investigations.

Beazer, whose shares have been hit by the US housing downturn in addition to its own troubles, remains at war with its bondholders.

Yesterday, in addition to the restated accounts, Beazer also filed delayed accounts for the financial year 2007.

It has until Thursday to file additional delayed accounts for the first and second quarters of 2008 or it will break an agreement with bondholders that have threatened to initiate bankruptcy proceedings.

The restated accounts for the financial years 1998 to 2006 resulted in a $28 million gain because some estimated costs were less than expected but in 2007 Beazer said it lost $411 million compared to a $369 million profit in 2006.

The UK arm of Beazer Homes was sold to Persimmonn, the UK property group, in 2001.

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