Following investigations started by the Serious Fraud Office and Financial Conduct Authority in 2014 into the Tesco accounting scandal, the UK’s largest retailer has been ordered to pay £235m to settle the enquiry. Requiring final court approval, a fine of £129m has also been issued as part of a deferred prosecution agreement (DPA). A trading statement by the retailer on 29 August 2014 had resulted in the loss of around £85m to investors, a figure which Tesco have agreed to pay back in a deal struck with the FCA. The remaining amount encompasses the legal costs associated with the various settlements. The £85m pay-out will be shared by approximately 10,000 Tesco investors. This marks the first time the FCA has used the full scope of its powers to force a listed company to pay compensation.…