It is the third time the group has missed the deadline for completing the audit. Ahold needs to secure the signature of its auditor Deloitte & Touche.
Ahold is now expected to publish its 2002 financial statements after markets close today, 24 hours later than a previously agreed deadline.
The statements will clarify the state of earnings in the wake of the Euro970m accounting scandal that hit the group in February.
Hanging on the statements is an all-important Euro2.65bn cash lifeline from banks.
The scandal has already brought a total of 21 forensic accounting probes into Ahold’s operations.
Two new audit partners have been appointed at the firm BDO in its audit practice following continued growth and investment
Investment in people, tech and businesses impacts on EY's profit per partner figure
If businesses do not take cyber security seriously in their business planning regulators may do it for them, the ICAEW has warned
Dr Richard Willis provides a several thousand-year history lesson of the profession, from origin to modern-day