Genoa, Reggina and Udinese have all been charged with falsifying accounts to meet the required financial results needed to apply for Serie A registrations.
The Italian Football Federation (FIGC) made the announcement on their website and stated that the chief executives of the three clubs had been charged, along with three senior directors.
Genoa President Enrico Preziosi and Udinese chief executive Franco Soldati are accused of "stipulating contracts for rights to player services with far higher values that those really attributable to those rights".
The FIGC prosecutor claimed the player values were inflated to enable the two clubs to meet the financial stipulations needed for the 2004/05 and 2005/06 seasons.
Reggina President Pasquale Foti has been charged with inflating transfer fees so the southern outfit could register for the 2005/06 Serie A season.
Serie A champions Inter and seven-times European champions AC Milan were charged over a similar case in February, although criminal charges against them have been dropped.
A decision on the Inter and Milan cases is expected shortly from an FIGC tribunal.
Source: Sky Sports