Former KPMG accountant Pratik Paw should have questioned the “highly unusual” instructions he received from his superiors to create meeting minutes that were used to mislead inspectors probing the firm’s 2016 Carillion audit, a tribunal found.
KPMG was fined £14m in May for the wrongdoing of its former staff in the case after a tribunal found that its accountants conspired to mislead a 2017 inspection team looking into audit work it conducted for the troubled engineering company, which collapsed in 2018.
