The Securities and Exchange Commission settled civil charges against two former finance executives at Computer Associates International Inc., stemming from their roles in the software giant’s accounting scandal.

The SEC filed its complaints in April, alleging that David Rivard, former vice president of finance, and David Kaplan, former division vice president of finance, participated in a widespread practice that resulted in the improper recognition of revenue by Computer Associates.

At that time, Rivard and Kaplan pleaded guilty to one criminal count of conspiracy to commit securities fraud and one criminal count of conspiracy to obstruct justice. The two executives, who agreed to cooperate with the government, face up to five years in prison and a fine of up to $250,000 on each count.

In settling the civil charges with the SEC, Rivard and Kaplan neither admitted nor denied the charges against them. Rivard agreed to disgorge $83,700 in illegal gains and interest and pay a $75,000 civil penalty. Kaplan agreed to relinquish $128,770 in illegally earned gains and interest and pay a $100,000 civil penalty. In addition, both executives agreed to be barred from serving as an officer or director of a publicly held company.