By Louis Goss A 25-year-old junior KPMG auditor, who copied meeting minutes into a document as part of a scheme to deceive the UK’s Financial Reporting Council (FRC), “should have questioned” his manager’s instructions, a disciplinary tribunal has said. Junior accountant Pratik Paw, who was asked to forge documents by his superiors during an FRC inspection of KPMG’s Carillion audit, “acted without the integrity required of an accountant and became a party to the deliberate misleading of the Audit Quality Review (AQR),” the FRC tribunal said. The tribunal said that the instructions to copy meet…