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KPMG Junior Auditor Should Have Questioned Orders, Tribunal Says

KPMG Junior Auditor Should Have Questioned Orders, Tribunal Says

by Starling Insights

Starling Insights Editorial Board

Oct 07, 2022

Observations

Governance, Audit & Regulatory Failures Audit UK FRC UK Personal Liability & Accountability Culture & Consequences

Recently, a disciplinary tribunal investigating allegations against KPMG of misleading the UK Financial Reporting Council (FRC) about its audit of collapsed construction firm Carillion said that a junior accountant involved in the scheme “should have questioned” managers' instructions after they asked him to forge documents.

The FRC tribunal determined that the junior accountant acted “without the integrity required of an accountant and became a party to the deliberate misleading of the Audit Quality Review (AQR).”

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