Sir David Jones, 70, of Ilkley, and his son, Stuart Jones, 38, of Bingley, faced Leeds Magistrates’ Court, the Serious Fraud Office said.
Sir David, who was executive chairman between January 2009 and January 2010, is charged with two offences of making a misleading statement, and one offence of using a false instrument.
Stuart Jones, who was employed as head of marketing at the company in February 2009, is charged with one offence of aiding and abetting Sir David’s use of a false instrument.
Both defendants were released on unconditional bail.
Proceedings are to be transferred to a Crown Court for April 19, the spokesman said.