The government is suing KPMG for £1.3 billion over accusations it failed its duties as an auditor.
The lawsuit, lead by Official Receiver, alleges that the firm was negligent in its role as auditor to Carillion, the collapsed construction and outsourcing group.
Liquidators, acting on behalf of Carillion's creditors, claim KPMG failed in its duties as auditor to spot misstatements in the outsourcing group's accounts.