Auditors at KPMG fabricated meeting minutes and Excel spreadsheets to mislead inspectors asking questions on missing documents regarding its audit of Carillion in 2016, a tribunal was told.

KPMG, former audit partner Peter Meehan, and past employees Alistair Wright, Richard William Kitchen, Adam David Bennett and Pratik Paw are accused of being involved in the creation of phoney documents to try to deceive quality inspectors from audit watchdog the Financial Reporting Council.