Shell's (SHEL) consolidated financial statements for the financial year ended Dec. 31, 2024 that were audited by Ernst & Young is under a UK regulatory investigation, the Financial Reporting Council said on Monday.
The investigation follows Shell's July 2 disclosure to the London Stock Exchange that Ernst & Young reported non-compliance with audit partner rotation rules, according to the regulator.
A spokesperson from Ernst & Young told MT Newswires that the "rotation of partners on one engagement had been exceeded."
"We take compliance with these standards extremely seriously and will continue to fully co-operate with the FRC throughout the investigation," the spokesperson said.
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