The balance tipped late last year when it became clear the auditing firm had failed to notice that Nikko Cordial, Japan's third-biggest broker, had inflated its profits in the year to March 2005.

Quarter after quarter, he inflated Satyam's profits, even as operations expanded and costs grew.

In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.