One of the biggest law firms in the US and two leading accountants should face legal claims over their role in alleged fraud at Refco, according to the examiner in the collapsed broker’s bankruptcy case.

Refco’s creditors have strong claims against Mayer, Brown, Rowe & Maw, the Chicago-based law firm, together with Ernst & Young and Grant Thornton, for professional negligence, said Joshua Hochberg in his final report filed on Wednesday.