4 September 2013 Last updated at 00:30 ET
Japanese camera and medical equipment maker Olympus and its UK subsidiary Gyrus Group will be prosecuted by UK's Serious Fraud Office.
They have been charged with providing "misleading, false or deceptive" material in accounts for Gyrus Group.
Olympus's acquisition of Gyrus was one of the deals called into question as a $1.7bn (£1.1bn) accounting fraud came to light in 2011.
Three former executives have been given suspended jail terms over the scandal.
It is one of the biggest financial frauds in Japan's history.
Source: BBC News - Business http://www.bbc.co.uk/news/business-23955003#sa-ns_mchannel=rss&ns_source=PublicRSS20-sa