MUMBAI: The Institute of Chartered Accountants of India 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.

The opinion of Director (Discipline) was considered and has been approved by ICAI's disciplinary committee, Agarwal said.

Two Satyam officials found "prima facia guilty" are ex-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.