Paul Sakuma/Associated Press

Deloitte is finally speaking up about Autonomy P.L.C. — and the accounting firm says it knew nothing about potential fraud at its onetime client.

The statement by Deloitte comes after Autonomy’s parent, Hewlett-Packard, stated that the British software maker committed outright misrepresentations about its business before last year’s acquisition by H.P.

“Deloitte categorically denies that it had any knowledge of any accounting misrepresentations in Autonomy’s financial statements,” the firm said on Wednesday.

Deloitte was specifically cited by H.P.’s chief executive, Meg Whitman, for having reviewed Autonomy’s financial information in the years before the deal. “The board relied on audited financials — audited by Deloitte — not Brand X accounting firm but Deloitte,” she said on a conference call on Monday.

Hewlett-Packard learned of what it said were accounting improprieties this spring, after a senior finance executive at Autonomy alerted management to e-mails, memos and other documents that purportedly detailed fraud in the years before the 2011 transaction. That led to an internal investigation that has since been referred to securities regulators in the United States and Britain.

Deloitte had been Autonomy’s auditor for several years, and signed off on the company’s financials as recently as February 2011. Mike Lynch, Autonomy’s founder and former chief executive, told DealBook on Monday that the accounting firm had signed off on all its quarterly reports without raising any issues “other than the normal processes that would go through the audit committee.”

Here is Deloitte’s statement in full:

