BANGKOK (Reuters) - Thailand's market regulator has accused renewable energy firm Energy Absolute's (EA) CEO and Deputy CEO of fraud in procurement of equipment for the company.

The charges against CEO Somphote Ahunai and Deputy CEO Amorn Sapthaweekul relate to the purchase of equipment from overseas and/or software for EA's solar power plant during 2013-2015, according to a Securities and Exchange Commission (SEC) statement issued on late on Friday.

The statement also named a third person, Phornlert Techarattanopas, as involved in the 'fraud'.

The procurement, which was done through two subsidiaries, resulted in the three people receiving benefits of about 3.5 billion baht ($97 million), the regulator said.

Their actions were against several sections of the Securities and Exchange Act, it said.

The SEC said it filed a case with the Department of Special Investigation and the Anti-Money Laundering Office for further legal action.

A spokesperson for EA said there was no notification from company executives on the matter yet.

Somphote and Amorn could not be immediately reached for comment.

($1 = 36.13 baht)

(Reporting by Orathai Sriring and Kitiphong Thachareon; Editing by Muralikumar Anantharaman)