Toshiba will file its twice-delayed October-December results as early as noon (0300 GMT) Tuesday, with a disclaimer of opinion from auditors, a source briefed on the matter told Reuters.

The troubled Japanese conglomerate is expected to hold a press conference around 0700 GMT, the source said.

Toshiba has failed to file audited earnings for the three months through December with the authorities, as the accountants question the numbers at the company's U.S. nuclear subsidiary Westinghouse Electric, where massive cost overruns have pushed the Japanese parent company to the brink.

Two sources familiar with the matter told Reuters that Toshiba's auditor PricewaterhouseCoopers (PwC) Aarata is questioning not only recent results, but also probing the books at Westinghouse for the business year through March 2016, said the sources, one with direct knowledge of the matter and one who was briefed on it.

Toshiba and PwC media representatives could not be reached for comment outside business hours.

Westinghouse filed for U.S. bankruptcy protection from creditors two weeks ago, hit by billions of dollars of cost overruns at four nuclear reactors under construction in the Southeastern United States.