A court is considering whether to approve the arrest of two Samsung Electronics executives for their suspected role in destroying evidence related to the Samsung BioLogics accounting fraud scandal. 

The Seoul Central District Court on Thursday began its review of arrest warrant requests filed by the prosecution.

Prosecutors allege the two Samsung Electronics executives concealed and manipulated accounting data and internal reports of the conglomerate's biopharmaceutical unit Samsung BioLogics and its subsidiary last summer ahead of an accounting fraud probe.

Samsung BioLogics is suspected of inflating the value of the subsidiary, called Samsung Bioepis, before an initial public offering in 2016.

The prosecution suspects that the two executives ordered the concealment of company servers as well as the erasure of related data on employee smartphones and computers.

The prosecution is also investigating if the holding company of Samsung Biologics, Samsung Group, played any role in the destruction of evidence.