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Shell second quarter 2025 update note
The following is an update to the second quarter 2025 outlook and gives an overview of current expectations for the second quarter.
Shell plc filed amendments to its Form 20-Fs for 2023 and 2024 with SEC
Due to EY non-compliance with audit partner rotation rules, Shell to update 2023 and 2024 Form 20-Fs; financial statements remain unchanged
London − 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.

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