Three former senior and accounting officers of Cardinal Health Inc ran an earnings and revenue scheme that falsely portrayed company results, the U.S. Securities and Exchange Commission said on Wednesday.

In a civil case in Manhattan federal court, the regulator 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.

Lawyers for the three could not immediately be reached.

The court document said they 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.

It said the three ran the purported scheme from September 2000 to March 2004 and the complaint was related to a 2007 case settled with the SEC by Cardinal Health.

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