The investor TCI Fund Management said on Tuesday that it has filed a criminal complaint against Wirecard managers with public prosecutors in Munich.
A recent independent audit by KPMG, along with reporting by the Financial Times and WirtschaftsWoche, "reveal anomalies that may have criminal relevance", it said.
Wirecard, which has repeatedly denied allegations including accounting irregularities and disclosures violations, said TCI's complaint was "completely unfounded".
TCI has disclosed that it has net short positions against Wirecard stock, a bet that the shares will fall.
"TCI is not a shareholder of Wirecard AG, but is active as a short seller," Wirecard said, adding that the filing is a "purely tactical manoeuvre of a short seller".
Prosecutors in Munich confirmed that they were reviewing a complaint they had received, with its more than 40 pages and 30 enclosures.
(Reporting by Patricia Uhlig; Writing by Tom Sims; Editing by Maria Sheahan and Madeline Chambers)
