Former Tesco chief executive Philip Clarke has been summoned for an interview by the Serious Fraud Office over the grocer’s accounting scandal.

Clarke, who was ousted from Tesco last year after a period of sales and profits declines, will be quizzed by prosecutors as a potential witness, along with former commercial director Kevin Grace.

Both will be spoken to under caution, meaning anything Clarke and Grace say could be used in court.

Former UK boss Chris Bush has also received an interview request, according to Bloomberg. Carl Rogberg, Tesco’s former finance chief, is thought to have been interviewed earlier this summer.

The SFO launched its investigation into Tesco in October after the grocer reported it had overstated profits by £263m. That figure has since ballooned to £326m.

Tesco’s chief executive Dave Lewis, who joined a year ago, has taken action to address the scandal including the suspension of certain executives. Lewis also faces a legal battle with shareholders over the scandal.