An ex-KPMG staffer accused of being involved in forging documents to mislead an inspection into the firm’s Carillion audit was a “very junior cog” who placed his trust in his seniors, a tribunal was told.

KPMG along with ex-partner Peter Meehan and ex-employees Alistair Wright, Richard William Kitchen, Adam David Bennett and Pratik Paw are accused of trying to mislead inspectors from the Audit Quality Review team of the Financial Reporting Council by creating phoney documents in relation to inspections into the audits of Carillion and Regenersis.