The Court found that Somchoke Suthiviriwan and Sompong Buasakoon guilty of planned murder Wansley in March 1999.

Wansley, 58 at the time of his death, was travelling to a sugar mill in Nakhon Sawan when two men on a motorcycle pulled alongside his van and shot him dead.

Wansley, an employee of Deloitte Touche Tohmatsu, had been hired by the banking creditors of the Kaset Thai Sugar Co to help address the firm's Bt17.1-billion debt.

The Court acquitted the mill's owner, Pradit Siriviriyakul, who was initially charged with masterminding the murder because of lack of evidence.

Australia had complained in 2003 of what it called tardiness in the slow investigations and trial into the murder. At that time, police was still only at the stage of interrogating state witness.