Expatriate New Zealander Stephen Richards, formerly global head of sales at Computer Associates in the US, has been indicted on charges of securities fraud conspiracy and obstruction of justice, along with former CA chief executive Sanjay Kumar.
Richards also faces a perjury charge and Kumar one of making false statements.
The charges centre around CA's alleged "35-day month" revenue booking practices in the late 1990s and 2000-01, in which monthly deadlines were supposedly extended so more revenue could be booked per month.
Richards, who resigned from CA earlier this year, is originally from Lower Hutt and ran CA's New Zealand operation in the early 1990s before moving to Australia and then the US to take up sales roles.
Richards and Kumar are among 15 former CA executives who have left the company in the wake of the accounting scandal.