The Institute of Chartered Accountants of India (ICAI) has found two top officials of Satyam Computer and four auditors of Price Waterhouse prima facie guilty in the Rs 7,800-crore fraud case, a top ICAI official said today.

Besides, the apex body of chartered accountants has also found audit firms —Price Waterhouse, Kolkata and Price Waterhouse, New Delhi —prima facie guilty of misconduct.

“The director (discipline) has found two officials of Satyam Computer, Price Waterhouse and its four auditors prima facie guilty of professional misconduct in the Satyam case,” ICAI president Uttam Prakash Agarwal told PTI here.

Two Satyam officials found “prima facia guilty” are former CFO V Srinivasu and senior vice president, internal audit cell, V S Prabhakara Gupta.

The disciplinary committee also found four auditors from Price Waterhouse, Bangalore — S Gopalakrishnan, Srinivas Talluri, P Shiva Prasad and C H Ravindranath — prima facie guilty of professional misconduct, Agarwal said.

Agarwal said that Srinivasu failed to carry out the statutory duties as Satyam's CFO, while Gupta failed in carrying out the internal audit of accounts of the firm. Prasad and Ravindranath were part of the audit team for Satyam Computer while Gopalakrishnan and Talluri signed the balance sheet, he said.

“The disciplinary committee will issue notices to all those found prima facie guilty for their written statements which are to be submitted within 30 days,” Agarwal said.