The eight Tesco directors suspended as a result of the supermarket’s accounting scandal are expected to leave as early as next week.

The Independent reported that further suspensions are likely, as the focus of internal investigations switches to the finance and accounting departments.

The Financial Times reported that three of the eight have already left, saying the retailer parted company this week with Kevin Grace, its group commercial director; Carl Rogberg, the UK finance director; and John Scouler, food commercial director.

The other suspended executives are Chris Bush, UK chief executive; Matt Simister, head of sourcing; Dan Jago, director of beers and wines; William Linnane, director of impulse purchases; and Sean McCurley, director of convenience.

Tesco’s chief executive Dave Lewis, who took over from former boss Philip Clarke at the beginning of September, made clear that the suspensions of the executives were not “disciplinary or an admission of guilt”.

Multichannel director Robin Terrell is currently interim UK boss, and Jason Tarry took the position of UK food commercial director on an interim basis.

The search is also on for a new chairman at the grocer, after Sir Richard Broadbent left in October. The former chief executive Phil Clarke and former finance director Laurie McIlwee have both left the business, but have both had their payoffs from the business frozen while the Serious Fraud Office conducts an investigation into the scandal.