Suppliers of DIY giant Wickes were told not to respond to queries from auditors, a trial has heard.
Former group finance director Trefor Lewellyn, 54, of Hill Farm House, Ipsden, near Wallingford, and four colleagues are accused of deceiving auditors Arthur Andersen.
The firm was investigating payments entered in the accounts of Wickes Plc and its retail arm Wickes Building Supplies (WBS) that are said to have illicitly boosted group profits in 1995.
Southwark Crown Court was told letters from suppliers confirming a "golden hello" payment to Wickes and rebate payments dependent on sales volumes were kept secret from auditors.
Instead, Arthur Andersen was presented with a second letter -- the "templates" drafted by Wickes -- that made payments less obvious after being broken down into contributions such as marketing, advertising and booklet printing, it is alleged.
Former WBS manager Mark Hart told the trial he was briefed by group trading director Les Rosenthal and his immediate superior, Chris Miles.
Mr Hart said he was initially given a list of suppliers not to be contacted by the audit team, but this led to complaints when the auditors received just one reply.
The strategy was then shifted, the court heard, so suppliers were instructed to give a limited response Arthur Andersen's enquiries.
Lewellyn left Wickes for another company in August 1995.
He and his co-accused deny fraudulently trading and making false instruments to auditors.
The trial continues.
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