The officials of the Registrar of Companies (RoC) failed to locate the bank statements and other crucial accounts documents of Satyam company that hold clues to the massive fraud perpetrated by Chairman Ramalinga Raju. The Hyderabad office of Registrar of Companies did not find the statements at any of the three Satyam offices in and around the city raided in the morning. The offices have since been sealed. Companies have to keep bank statements for the current and preceding years at registered offices. It is suspected that the files vanished as they would have given away the fraud, rendering Raju and his accomplices liable for immediate penal action. The ROC is likely to recommend a comprehensive investigation by the Serious Fraud Investigation Office (SFIO), which may be accepted as early as next week.