Herbert Smith Freehills was contacted for comment.
30-year-old Mr Bankman-Fried, who was arrested in the Bahamas last week, is accused of defrauding FTX customers by funneling billions of dollars to Alameda and spending the money as if it was his own.
Amazon Web Services, which provides cloud computing products, was named as Alameda’s number one creditor with an unsecured claim worth $4.6m.
Last week, US prosecutors alleged that FTX was a fraud from the start and have sought to extradite Mr Bankman-Fried from the Bahamas. He is facing criminal charges with a potential combined prison sentence of 170 years. American prosecutors accused Sam Bankman-Fried of overseeing “massive, years-long fraud”. He has denied the allegation.
The Securities and Exchange Commission (SEC), which regulates the US stock market, said that the crypto tycoon knowingly misled FTX’s investors, defrauding them of up to $1.8bn (£1.5bn) as he mixed its funds with those of his personal crypto trading company Alameda Research.
In legal filings, the SEC said: “Bankman-Fried continually diverted FTX customer funds to Alameda and then used those funds to continue to grow his empire, using billions of dollars to make undisclosed private venture investments, political contributions, and real estate purchases. ”
Last week Mazars, the accounting firm used by crypto giant and FTX rival Binance, halted all work crypto clients.
The move by one of the top ten accounting firms in the UK suggests that the professional services industry is looking to protect its reputation amid growing turmoil in the crypto industry.