New Delhi: Satyam chairman Ramalinga Raju’s letter incriminating himself of fraud and tainting the auditors with negligence or worse has been enough for Securities and Exchange Board of India (SEBI) to spring into action, but the Institute of Chartered Accountants of India (ICAI) says it cannot direct the auditors to explain themselves on the basis of that letter. But the institute’s chairman of the disciplinary committee is collecting facts like the time of fraud to…