The Serious Fraud Office wrote to the court on Friday requesting a retrial of Carl Rogberg, ex-finance director at the supermarket chain, Christopher Bush, former managing director of Tesco UK, and John Scouler, ex-UK food commercial director.
It stated that a date for the next hearing will be set in due course.
In 2016, the SFO charged the men with one count of fraud by abuse of position and one of false accounting after it was revealed that Tesco had overstated its profits in 2014, causing its share price to skyrocket. The trio have denied the SFO’s charges.
However, the five-month long trial at Southwark Crown Court collapsed in its final stages after Rogberg suffered a heart attack in early February.
Last year, the Financial Conduct Authority forced Tesco to compensate investors who purchased shares or certain listed bonds between 29 August and 19 September, the time at which the accounting mishap occurred. It was the first time the regulator has demanded restitution from a listed company for market abuse.
In August 2017, it opened an £85m compensation scheme to repay the estimated 10,000 shareholders that were affected by its group profit overstatement.
News of the retrial comes days after Tesco shareholders decided to approve its merger with wholesale Booker.
On Friday afternoon, shares in the company were down close to 2% at 205p.
Tesco declined to comment.
