• Former chief Dick Fuld and accountants Ernst & Young criticised in 2,200-page report • Claims that buyer Barclays received assets it was not entitled to • Fuld tried to involve Gordon Brown to fast-track Barclays rescue A court-appointed US bankruptcy examiner has concluded that there are grounds for legal claims against top Lehman Brothers bosses and auditor Ernst & Young for signing off misleading accounting statements in the run-up to the collapse of the Wall Street bank in 2008 which sparked the worst financial crisis since the Great Depression. A judge last night unsealed a 2,200-page forensic report by expert Anton Valukis into Lehman’s collapse which includes scathing criticism of accounting “gimmicks” used by the failing bank to buy itself time. These included a contentious technique known as “repo 105″ which temporarily boosted the bank’s balance sheet by as much as $50bn (£33bn).