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Climate | 15 December 2021

ClientEarth letter to the FRC on audit and climate change
Climate finance

PDF | 362 kb

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ClientEarth letter to the FRC on audit and climate change

On 15 December 2021, ClientEarth lawyers wrote to the FRC to set out their concerns that the regulator is failing to provide meaningful oversight of, and enforcement against, the audit profession in relation to its apparent failure to take proper account of climate change when auditing company financial statements. The letter, which follows letters from ClientEarth to each of the “big four” audit firms – Deloitte, KMPG, EY and PwC – in relation to these failings, calls on the FRC to back up its stated focus on climate change within corporate reporting and audit with effective and public enforcement against climate laggards.