Group 1 - WH Smith is under investigation by the Financial Conduct Authority (FCA) for potential breaches related to accounting failures in its US operations [1] - The company revealed that its North America division had been incorrectly recognizing supplier income, leading to a sharp revision of profit forecasts [2] - WH Smith's annual results were delayed twice as it addressed these accounting issues, and it plans to recover overpaid bonuses from former senior executives [3] Group 2 - The company expects profitability for the next financial year to remain static at £108 million, as it reviews its North American businesses [3] - The review includes the InMotion business, which sells electronic and digital accessories primarily in airports [4] - Interim CEO Andrew Harrison acknowledged the need to rebuild confidence in WH Smith and deliver stronger returns moving forward [4]