The Serious Fraud Office has laid 92 criminal charges against the directors of the failed Gisborne-based Rockeforte Finance.
The company was placed into receivership in 2010 owing more than $3 million to 77 investors holding secured debentures.
Rockforte directors Nigel O'Leary and Colin Simpson will each face 34 charges, while John Gardner faces 24.
The charges carry sentences of up to 10 years in prison.
