A fourth man has been charged in connection with a fraud inquiry at Derby County Football Club.
Businessman Mark Waters, 47, who is accused of false accounting and conspiracy to conceal criminal property will appear in court later this month.
The investigation relates to alleged financial irregularities during the takeover of the club in October 2003.
The allegations are not connected to the Rams' current board of directors, a spokesman for Derbyshire police said.
The club's former finance director Andrew Mackenzie, former chief executive Jeremy Keith and former director of football Murdo Mackay will all appear in court later this month facing the same charges.
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