"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, said.
He said that two of Satyam officials found "prima facia guilty" are ex-CFO V Srinivasu and senior V-P, internal audit cell, V S Prabhakara Gupta.
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.
Satyam Computers plunged into a crisis after its founder-Chairman B Ramalinga Raju admitted to cheating of accounts of his company to the tune of 7,800-crore.