Former CA chief executive Sanjay Kumar has been accused of erasing his laptop's hard drive to destroy potential evidence by reformatting it to run Linux.

Documents released by the US Attorney's office stated that Kumar, who was indicted in 2004 amid the $2.2bn CA accounting scandal, had deleted his computer's hard drive after the firm issued memos asking CA employees to preserve relevant evidence.

Kumar's attorney, Jack Cooney, said that the latest allegations involving evidence destruction were "baseless".

A US District Court has set 24 April as the trial date for the government's case against Kumar, who has pleaded not guilty to criminal charges including securities fraud and obstruction.