世界的な石油会社、Shell社のプレスリリース（2025年7月2日）。
EYから、2023年12月期と2024年12月期について、米SECの独立性規則に違反していたとの通知があったそうです。その結果、Shell社は、提出済みのForm 20-F（外国会社の有報のようなもののようです）について、EYによる新しい監査意見をつけた訂正報告書を提出するとのことです。両年度の財務諸表には変更はありません。また、EYの監査意見は無限定のままで変わっていません。
Ernst & Young LLP ("EY") has advised Shell plc that, for the years ended December 31, 2023 and 2024, EY was not in compliance with the SEC auditor independence rules. As a result, Shell plc will today file an amendment to its filed Form 20-Fs for those years with new US audit opinions issued by EY. The financial statements for 2023 and 2024 remain unchanged. The EY audit opinions remain unqualified.
もう少し詳しい説明。該当年度の筆頭監査パートナーが、米SECの監査パートナー・ローテーション規則で容認されている期間を超えており、したがって、筆頭パートナーとしての資格がなかったと、EYは判断したそうです。そこで、別のパートナーをアサインして、筆頭パートナーの役割を果たさせ、発行済みの財務諸表の修正は不要との結論に至ったとのことです。EYはまた、適切な是正措置が完了し、監査意見に関し、客観的で偏りのない判断ができると結論づけています。
On July 1, 2025, EY, Shell plc’s independent registered public accounting firm, advised the Audit and Risk Committee of the Board that its US opinions on Shell plc’s previously issued audited consolidated financial statements and effectiveness of internal control over financial reporting (jointly the “previously issued financial statements”) for the years ended and as of December 31, 2023 and 2024 (the “applicable years”), respectively, should no longer be relied upon. After a review, EY concluded that it was not in compliance with the SEC’s auditor independence rules for the audits of the applicable years.
EY has determined that the partner who led the audit for the applicable years had exceeded the period allowed under SEC audit partner rotation rules and hence was not eligible to serve as lead engagement partner for those audits.
EY subsequently assigned a different partner to perform the role of lead audit partner with respect to the audits and concluded that no changes to the previously issued financial statements for the applicable years are necessary. EY has also concluded that the appropriate remediation has been completed, and it is capable of exercising objective and impartial judgment with respect to the US audit opinions included in the amended Form 20-Fs for the applicable years to be filed with the SEC.
The previously issued financial statements as prepared by Shell plc for the applicable years are unchanged. Shell plc will file amended Form 20-Fs for the applicable years later today.
Shellのような、おそらく事務所にとって最重要と思われるクライアントのパートナー・ローテーションに違反するというのは、海外EYもけっこうずさんな面があるようです。
EY broke US audit rules on Shell mandate two years in a row（FT）（見出しのみ）
