Google's chief legal officer has been fined by the Securities and Exchange Commission (SEC) over accounting issues arising from when he was chief financial officer (CFO) at a former company.

David C. Drummond, former CFO of software maker SmartForce, was ultimately responsible for financial statements that overstated revenue by $113.6m and net income by $127m during a three and a half year period ending in mid-2002, the SEC said.

"Drummond's violations arose in part out of his failure to determine whether SmartForce was improperly recognising revenue (which it was) on a reseller agreement," the SEC said.

Drummond became Google's vice president of corporate development in 2002, in addition to taking on the role of chief legal officer, according to Google's website. SmartForce has since merged into SkillSoft.