The charges are understood to relate to allegations around Alloa-based DWS Building and Civil Engineering – a firm now in liquidation that he was linked to after Dunne Group crashed into administration five years ago.
Gordon Dunne and his wife Johanna Dunne were charged last week in Falkirk.
A Police Scotland spokesperson said:”A 54-year-old man and a 52-year-old woman have been charged and will be the subject of a report to the Procurator Fiscal in connection with alleged financial irregularities.”