FRC, Carillion e KPMG

Aqui é possível obter um documento com mais de 100 páginas sobre a atuação da KPMG durante a auditoria na Carillion. A acusação pesada aparece logo no início do documento:

Each of the Second to Sixth Respondents, on one or more occasions during those inspections, was involved in the creation of false and/or misleading documents, either with the intention that the FRC would be misled into accepting those documents as genuine, or alternatively, being reckless as to whether the FRC would be so misled. 

Achei curioso que no final o documento afirma:

we have considerable sympathy for Mr Paw. We gave reasons for that sympathy. He was a young man, able but not yet qualified, recruited and instructed by more senior accountants who should not have committed Misconduct, and should not have involved him in it. He was led to commit his Misconduct by his desire to assist his seniors. 

Accountancy Daily chama a atenção para o fato da KPMG ter criado "atas" de reuniões fictícias. 

A empresa Carillion apresentou dificuldades, sem que sua auditoria manifestasse nenhuma preocupação com a continuidade.