Fannie Mae's federal regulator has found new problems with the mortgage giant's accounting practices, including questions with regard to securities and loan accounting, Fannie said Wednesday. Fannie also said the Office of Federal Housing Enterprise Oversight approved and extended the plan it submitted to restore inadequate capital reserves and raise an additional 30 percent surcharge imposed until its books are in order. OFHEO has extended the deadline for meeting this plan to Sept. 30 from the original June 30 deadline. Fannie's e-mailed announcement comes in the wake of accounting scandals at both Fannie Mae and fellow GSE Freddie Mac. In December 2004, Fannie Mae replaced Franklin Raines, its chairman and CEO, who announced he was taking early retirement, and Fannie Mae's chief financial officer, Timothy Howard, resigned Dec. 21. The two left in the wake of an SEC directive to make accounting corrections that could knock out some $9 billion of Fannie Mae's past profit.