A former finance director of Derby County, Andrew Mackenzie, has been charged with fraud. Mr Mackenzie, 53, who lives in Derby, is charged with conspiracy to defraud and conceal criminal property.
The charges relate to alleged financial irregularities at the time of the club's takeover four years ago and are not connected to the current board.
Mr Mackenzie is due to appear in court later this month, a Derbyshire Police spokesman said.
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