Group 1 - Ernst & Young LLP (EY) informed Shell plc that it was not in compliance with SEC auditor independence rules for the audits of the years ended December 31, 2023 and 2024, leading to the need for amended Form 20-Fs [1][2] - The financial statements for 2023 and 2024 remain unchanged despite the amendment, and EY's audit opinions are still unqualified [1][5] - EY determined that the lead audit partner for the applicable years had exceeded the allowed period under SEC audit partner rotation rules, making them ineligible for the role [3] Group 2 - A different partner has been assigned by EY to lead the audit, and it has been concluded that no changes to the previously issued financial statements are necessary [4] - The appropriate remediation has been completed, allowing EY to exercise objective and impartial judgment regarding the US audit opinions in the amended Form 20-Fs [4] - The time limitations under the UK Financial Reporting Council's Revised Ethical Standard regarding partner rotation were also exceeded, but no amended filings are required in the UK [7]