According to Reuters, a spokesman for the Crown Prosecution Service (CPS) said the group is to appear in court to answer charges of conspiracy to cheat UK tax authorities.
They have been charged with offences relating to a film financing scheme that reportedly allowed wealthy backers to avoid paying millions in tax.
All have denied wrongdoing.
“Not related to KPMG”
McCoy is no longer a partner of the firm, having stepped down from his role days after he was named as one of 10 people facing criminal charges.
KPMG said in a statement it was aware charges had been made against one of its former partners following an investigation by HM Revenue & Customs, which related to his personal tax affairs.
“It should be stressed that the matter does not relate to client work conducted by the partner, or KPMG, or to KPMG’s own affairs,” KPMG said.
The news is the latest scandal to hit the firm, after it was announced in November that four senior partners in Northern Ireland had been placed on administrative leave following their arrest and questioning in Belfast in relation to allegations of tax evasion.