In a statement Tesco said: ‘We have asked three employees to step aside to facilitate the investigation into the potential overstatement of profits in UK food for the first half of the year.’

According to the consumer retail press, the three are Dan Jago, Tesco’s UK and group wine director, Sean McCurley, director of convenience foods, and William Linnane, director of impulse purchases. 

Tesco is due to update the stock market and regulatory authorities on its investigation at its interim results on 23 October. Deloitte and Freshfields have been brought in to look at the retailer’s accounting and financial reporting, while the Financial Conduct Authority is also conducting a separate investigation into the issues.

Dave Lewis, Tesco’s new CEO, previously asked five other senior executives to step aside last month. They include Carl Rogberg, UK finance director, Chris Bush, managing director UK; John Scoular, food commercial director; Matt Sinister, who is responsible for sourcing; and Kevin Grace, commercial director.

Tesco beefed up its board last week with the appointment of a former Ikea chief, Mikael Olsson, and Compass CEO, Richard Cousins, as non-executive directors. Tesco’s company secretary, Jonathan Lloyd, has indicated he will leave company next March after serving his notice period, and there is also speculation that audit committee chairman and non-executive director Ken Hanna will stand down when his six-year term ends later this year.