Groupon to seek new directors for board: report NEW YORK (Reuters) - Online coupon company Groupon Inc is recruiting at least two new members to its board of directors after it had to revise fourth-quarter results last month, Bloomberg reported on Tuesday, citing two people familiar with the matter. Groupon in March revised its first results posted as a public company, trimming revenue by $14.3 million. Groupon is seeking to hire a director who could eventually become chairman of its audit committee, Bloomberg reported, citing a person familiar with the matter who asked not to be named because the plan is private. Chief financial officers at public companies are among the potential candidates, the person told Bloomberg. A Groupon spokesman told Reuters it is normal for companies that have recently become public to consider expanding their board. He declined to comment further. Groupon had been questioned by some analysts and investors for aggressive accounting before it went public in November. Reuters reported earlier this month that following its earnings revision, some corporate governance experts had also questioned the financial background of Groupon's audit committee. Groupon has no current plans to replace the current chairman of the audit committee, Ted Leonsis, one person said, according to the Bloomberg story. Leonsis is an Internet entrepreneur, sports-team owner and film producer. Groupon's shares closed at $11.96 on the Nasdaq exchange on Tuesday, down about 40 percent from their initial public offering price of $20. Reporting By Dena Aubin; additional reporting by Alistair Barr; Editing by Gary Hill