Ferguson Maidment & Co audited the annual accounts that Adani Energy Holdings and its subsidiaries filed with British government agency Companies House last month, FT reported.

In August, Deloitte resigned as the auditor of Adani Ports, citing concerns over certain transactions flagged in the short-seller Hindenburg's report and after the company declined to undertake an independent inquiry on it.

The billionaire Gautam Adani-led conglomerate later said that Deloitte's reason for quitting as auditor of the company was "not convincing or sufficient to warrant such a move".

(Reporting by Urvi Dugar and Dhwani Pandya in Bengaluru; Editing by Janane Venkatraman)