Bank of America Corp's
CFO Chuck Noski and Chief Accounting Officer Neil Cotty did not see the filing before it went to the U.S. Securities and Exchange Commission, the Journal said, citing people familiar with the situation.
BofA disclosed to investors in its March 23 SEC filing that the U.S. Federal Reserve had objected to the proposed dividend hike.
Shares of the largest U.S. bank by assets declined almost 4 percent in three days after the filing.
(Reporting by Rachel Chitra; Editing by Vinu Pilakkott)