The company said it is believes its reporting complied with applicable requirements in all material aspects, but that it can’t predict the outcome or possible impact of the investigation.

CSX Corp. received a subpoena from the US Securities and Exchange Commission focused on previously disclosed accounting errors and certain non-financial performance metrics.

CSX Corporation ( NASDAQ: CSX) disclosed Thursday in a regulatory filing with the U.S. Securities and Exchange Commission that the railroad operator received a subpoena from the agency’s Enforcement Division in October pertaining to previously disclosed accounting errors and non-financial performance metrics.

The Company is cooperating with the SEC and providing information responsive to these requests,” the third-quarter report said.