The Serious Fraud Office is carrying out the investigation
Three former Tesco executives have been charged with fraud and false accounting in relation to the supermarket chain's £260m profits overstatement in 2014.
The Serious Fraud Office (SFO) said ex UK finance director Carl Rogberg, former UK operations chief Chris Bush and ex food director John Scoule were due to appear in court later this month.
It added that the allegations facing the men related to activity between February 2014 and September 2014 and it was yet to conclude its inquiry, which began almost two years ago.
They will go before Westminster Magistrates Court on 22 September.
Sky News revealed on Tuesday that prosecutors were close to making decisions on possible charges and the fact the investigation is continuing means others could follow.
Mr Bush's solicitor said his client was disappointed by the SFO's decision to charge him.
A number of ex-bosses, including the former chief executive Philip Clarke, were interviewed under caution as part of the SFO's probe last year.
Last week, Tesco's former finance director Laurie McIlwee, who was interviewed as a witness by the SFO, was cleared of any wrongdoing by the accountancy watchdog, the Financial Reporting Council (FRC).
The FRC's inquiry into PricewaterhouseCoopers, Tesco's auditor at the time of the profit overstatement, remains ongoing.