Kevin Grace had been group commercial director and Carl Rogberg UK finance director. (http://on.ft.com/1xMA2Oc)

Reuters reported in October, citing sources, that Grace and Rogberg were among several executives suspended over a 250 million pounds ($400 million) profit overstatement.

Tesco could not be reached immediately for comment.

(Reporting by Rishika Sadam in Bangalore; editing by Andrew Roche)