Here are two sentences:

Market sentiment was subdued after International Business Machines Inc . IBM.N said U.S. securities regulators were investigating the accounting of the world 's largest computer company .

Market sentiment was also cautious after International Business Machines Inc . IBM.N said that federal securities regulators had begun an investigating into its accounting .
Choose your answer: are the two sentences saying the same thing?
pick from the following.
A). no;
B). yes;
B).