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ClientEarth has challenged Ernst & Young LLP (EY) regarding its audit of EnQuest PLC's 2017 Annual Report and Accounts. ClientEarth contends that EnQuest failed to disclose material risks and trends associated with climate change and the low carbon transition, which should have been identified by EY under International Standards on Auditing (ISAs). The letter argues that EY's own institutional knowledge and public support for the Task Force on Climate-related Financial Disclosures (TCFD) make its failure to flag these omissions particularly problematic. ClientEarth has submitted a complaint to the Financial Reporting Council (FRC) and requested that EY explain its processes for integrating climate risk knowledge into its audit programmes.

ClientEarth has challenged PwC's audit of EasyJet PLC's 2017 Annual Report, alleging that the report contains material misstatements due to the omission of climate change-related risks and the low carbon transition. ClientEarth contends that as an international airline, EasyJet is materially exposed to these trends, yet the report only provides mandatory greenhouse gas emissions disclosures and a general 'corporate responsibility' discussion. The organization argues that PwC, despite its public support for the Task Force on Climate-related Financial Disclosures (TCFD) and its own expertise in climate risk, failed to apply professional scepticism and judgement as required by International Standards on Auditing (ISAs). ClientEarth has submitted a complaint to the Financial Reporting Council (FRC) and questioned PwC on its processes for integrating climate knowledge into audit programmes and identifying material inconsistencies in strategic reports.