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ClientEarth has challenged Deloitte LLP's audit of Bodycote PLC's 2017 Annual Report, asserting that the report contains material misstatements due to the omission of climate change and low carbon transition risks. ClientEarth contends that as an energy-intensive industrial manufacturer, Bodycote is materially exposed to these risks, yet the Annual Report only provides mandatory greenhouse gas emissions disclosures and a general corporate responsibility discussion. The organization argues that Deloitte, despite being a supporter of the Task Force on Climate-related Financial Disclosures (TCFD) and possessing institutional expertise on climate risks, failed to apply professional scepticism and judgement under International Standards on Auditing (ISAs). Specifically, ClientEarth suggests Deloitte breached ISA (UK) 200, 315, and 720 by not ensuring the strategic and directors' reports were prepared in accordance with legal requirements regarding the description of principal risks and future business trends. ClientEarth has submitted a complaint to the Financial Reporting Council (FRC) and requested that Deloitte explain its processes for integrating climate-related knowledge into its audit programmes.

ClientEarth has notified KPMG of its intent to complain to the Financial Reporting Council (FRC) regarding the audit of Balfour Beatty PLC's 2017 Annual Report. ClientEarth argues that Balfour Beatty failed to provide an adequate description of principal risks, main trends, and long-term viability by omitting the impacts of climate change and the low carbon transition. The letter asserts that KPMG, despite its public support for the Task Force on Climate-related Financial Disclosures (TCFD) and its own institutional expertise, failed to apply professional scepticism and judgement as required by International Standards on Auditing (ISAs). ClientEarth specifically questions KPMG's processes for ensuring climate knowledge is integrated into audit programmes and how it identifies material inconsistencies or misstatements in strategic and directors' reports.