Three former senior officers of Cardinal Health Inc reached a settlement with the U.S. Securities and Exchange Commission over civil fraud charges they ran an earnings and revenue scheme, lawyers for the defendants said on Wednesday.

The regulator had accused former Chief Financial Officer Richard Miller, former controller and principal accounting officer Gary Jensen and former senior vice president of finance in the pharmaceutical products division, Michael Beaulieu, of securities fraud.

The defendants settled the case neither admitting nor denying any wrongdoing in the purported scheme between September 2000 and March 2004, lawyers for Beaulieu and Jensen said. Other details of the settlement were not immediately available.

Mr. Jensen is pleased to resolve this matter, which relates to events that occurred many years ago, and looks forward to moving on with his life, said Jensen's lawyer, Jim Benjamin.

Miller's lawyer could not be reached for comment.

The complaint was related to a 2007 case settled with the SEC by Cardinal Health, a drug wholesaler, according to a document filed in Manhattan federal court.

Michael Beaulieu has resolved this matter, neither admitting nor denying the allegations, his lawyer Marjorie Peerce said.

The court document said the officers presented a false picture of Cardinal's operational results to the financial community and the investing public -- one that matched Cardinal's publicly disseminated earnings guidance and analysts' expectations, rather than its true economic performance.

(Reporting by Grant McCool, editing by Gerald E. McCormick and Tim Dobbyn)