Electric-vehicle startup Fisker has lost its second chief accounting officer in less than a month, marking the latest setback for a company that only recently started selling its first model. 

Florus Beuting, who was named chief accounting officer in early November, has left the automaker, according to people familiar with the situation. His exit follows the departure of his predecessor, who left in late October to take a job with another company, leading Fisker to unexpectedly delay its earnings release.