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Shell has chosen PricewaterhouseCoopers (PwC) as its next auditor after a tender process, with PwC set to replace EY from 2027, the oil major said on Friday.
Britain's Financial Reporting Council said in December it had opened an investigation into EY's audit of Shell's 2024 financial statements over potential breaches of audit partner rotation rules.
Shell said in a July regulatory filing that there had been a breach of rules that require listed companies to change the lead audit partner every five to seven years and impose cooling-off periods before they can return.
At the time, the company also said it would amend its 2023 and 2024 annual reports after EY failed to comply with U.S. Securities and Exchange Commission rules on partner rotation, though its financial statements would remain unchanged.
Shell and EY did not immediately respond to a request for further comment.
(Reporting by Shadia Nasralla. Editing by Mark Potter)





















