Auditors at KPMG forged documents surrounding Carillion during a 2017 inspection because they thought their work on the company’s books would attract scrutiny amid the now-collapsed outsourcer's “parlous” financial position at the time, a tribunal was told.

Former KPMG auditors are accused of creating meeting minutes and spreadsheets which they passed off as being part of their work on Carillion’s 2016 audit during an inspection of their work by the audit regulator the following year.