The three men are Christopher Bush, former managing director of Tesco UK, Carl Rogberg, former UK finance director,and John Scouler, UK food commercial director.
They all pleaded not guilty on 3 August to one count of fraud by abuse of position and one count of false accounting. The trial is taking place at Southwark Crown Court.
A report last week in The Lawyer suggested that the Serious Fraud Office, which has carried out the investigation, was not ready, and would apply to adjourn the trial.
The revelation that Tesco had overstated profits by £263m came just weeks after Dave Lewis had joined the company as chief executive.