Roger Gilbert, 76, was chief executive of Fujitsu s UK and Ireland business from April 2009 to 2011, during a key stage in the development of the scandal.
Jacquie El Kasaby and Rose Stewart were told they would be pursued by debt collectors if they did not pay up, despite not taking any funds, BBC Scotland reported.
The Post Office continued to pursue two branch workers for thousands of pounds after a criminal trial was ruled out over problems with computer evidence, according to BBC Scotland.