The Central Bureau of Investigation (CBI), which on Sunday arrested three finance executives of Satyam Computer Services, today filed charges against nine people, including Satyam Computer founder-chairman Ramalinga Raju for alleged involvement in accounting fraud at the outsourcing firm.

Those arrested - G Ramakrishna, vice-president, D Venkatapathi Raju, senior manager, and Srisailam, assistant manager, were produced in the court of the Fourteenth Additional Chief Metropolitan Magistrate N Victor Immanuel who remanded them to judicial custody till 15 April.

The three were charged of implementing the mechanism for fraud designed by the former Satyam Computer chairman B Ramalinga Raju. They prepared fake invoices, bank confirmation letters and fixed deposit receipts, according to the CBI.

They also forged and fabricated financial data in their software package, connived with statutory auditors and ensured that the fabricated balance sheets and audit reports were certified by the latter, the CBI further stated.

Besides Ramalinga Raju, the disgraced founder of Satyam Computer Services, the CBI filed charges against eight others, including B Rama Raju and B Suryanarayana Raju – both brothers of Ramalinga Raju - former chief financial officer at Satyam Srinivas Vadlamani, auditors of PriceWaterhouse S Gopalakrishnan and Srinivas Talluri, G Ramakrishna (vice president finance), D Venkatapathy Raju, (senior manager finance) and Srisailam, (assistant manager finance) at Satyam.

The accused have been charged with criminal conspiracy, cheating, forgery, using a forged documents, falsification of accounts and destroying evidence, the CBI said in a statement.

Ramalinga Raju, his brother, Rama Raju, who was managing director, and ex-chief financial officer Vadlamani Srinivas were arrested in January after founder Raju resigned, after owning up that profits had been overstated for years and assets falsified.

Satyam has been looking for a buyer through a bidding process to help restore confidence amongst its more than 600 clients and about 50,000 staff.

The CBI made the application to establish the charge of forgery against them but the court gave no ruling.

The CBI also moved another petition seeking permission to subject them to lie detection and brain mapping.