DUBLIN, Ohio - Cardinal Health Inc. said Tuesday it is again delaying filing its annual financial report, saying it needs to complete an internal investigation of its accounting practices.

The U.S. Securities and Exchange Commission and the U.S. Attorney's Office in New York have been investigating Cardinal's accounting practices.

Cardinal, a leading provider of health care services and supplies, said it wouldn't report earnings for fiscal year 2004 until late October.

That's six weeks past when the company said it would file the report.

AEP finishes divesting UK assets

COLUMBUS - American Electric Power closed Tuesday at $32.34, down a penny, on the sale of its 50 percent interest of South Coast Power Limited, completing AEP's divestiture of assets in the United Kingdom.

AEP, the nation's largest electricity generator, sold its interest in South Coast Power to co-owner Scottish Power Generation for $47 million.

900 new jobs coming to NE Ohio

Two companies plan to bring more than 900 new jobs to northeast Ohio, which has been struggling with the loss of manufacturing and other work.

Omaha, Neb.-based West Corp. announced plans Tuesday for a call center in the Youngstown area where MCI put hundreds out of work earlier this year.

West said it plans to open a new customer service center, creating 880 full-time jobs in Niles, about 12 miles northeast of Youngstown.

Also, Akron-based Famous Distribution Inc., which distributes heating, cooling and other products to contractors, said it would add 30 jobs in Sebring.

Union tries to halt sale of parts plants

The steelworkers union has filed a lawsuit to stop the sale of Findlay, Ohio-based Cooper Tire & Rubber Co.'s automotive group, saying the company needed the union's approval to sell four of its parts plants.

The United Steelworkers of America, which represents four Cooper auto parts plants, filed the lawsuit in U.S. District Court in Fort Wayne, Ind.

Marshall Field's gets new chief executive

ST. LOUIS - May Department Stores Co. has named Frank Guzzetta chief executive of Marshall Field's.

Guzzetta, 59, who has headed May's Hecht's/Strawbridge's division for about four years, will replace Linda Ahlers, 54, who will retire at year's end.

May purchased the 62-store Marshall Field's chain in July for about $3.2 billion from Minneapolis-based Target Corp.

Chief rival Cincinnati-based Federated Department Stores Inc. had also expressed interest in buying the chain.

Women's Chamber offering seminar

The Greater Cincinnati Women's Chamber of Commerce will conduct its first Women's Business Development Summit on Thursday at Marriott Kingsgate Conference Center in Corryville.

The daylong event will offer information on increasing access to capital as well as representatives of government and companies interested in doing business with women-owned businesses.

The cost is $50 for chamber members and $75 for nonmembers. For details, call (513) 362-2724 or log on to www.gcwcc.-com.

Candidates to be at Chamber lunch

The Over-the-Rhine Chamber of Commerce will sponsor a forum Tuesday on leading issues in Hamilton County.

County commissioner candidates Eve Bolton, Pat DeWine, David Grossman and Todd Portune will attend and will answer questions from the audience. The luncheon meeting will be at the Bell Event Centre, 444 Reading Road, Pendleton.

Registration is at 11:30 a.m. and the program will run from noon until about 1:15 p.m. Cost to attend is $25 for members and $30 for prospective members. For details, contact the chamber at (513) 241-2690.

Wire/staff reports