Britain's Serious Fraud Office has charged three senior former executives at Tesco with fraud in its investigation into an accounting scandal at the retailer, it said today. 

Carl Rogberg, Christopher Bush and John Scouler, who were suspended over the scandal, have been charged with fraud by abuse of position, the SFO said in a statement. 

Bush was managing director of Tesco UK, Rogberg was finance director UK and Scouler was UK food commercial director. 

The three have been asked to appear in court on September 22, the SFO added, saying the investigation is ongoing.

The men, who worked under former chief executive Philip Clarke, have been questioned over their role in the scandal, which saw a £326m black hole uncovered in Tesco's accounts in 2014. 

"We note the decision of the SFO to bring a prosecution against former colleagues in relation to historic issues and acknowledge the investigation into the company is ongoing," Tesco said in a statement.

"Tesco continues to cooperate with the SFO's investigation. The last two years have seen an extensive programme of change at Tesco, but given this is an ongoing legal matter, we are unable to provide any further comment at this time," the company added.