Indian police have accused two auditors working for an Indian unit of PwC of colluding with the former chairman of Satyam Computer Services to "window dress" the outsourcing group's accounts.

The pair, who have not been charged but are in judicial custody while police investigate the case, "abetted" B Ramalinga Raju, the former chairman of Satyam, and others already accused in the case, the investigating officer, N Balaji Rao, alleged.