Business Context and Reporting Period
This Form 6-K filing by Royal Dutch Shell plc, dated April 21, 2016, serves as a notification regarding a change in statutory auditors. The filing covers the period leading up to April 11, 2016, when the resignation of the previous auditor became effective.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a regulatory notice concerning auditor resignation and does not contain financial performance data.
Material Changes
The primary material change disclosed is the resignation of PricewaterhouseCoopers LLP (PwC) as the company's auditor, effective April 11, 2016. This resignation occurred prior to the end of PwC's term of office.
Outlook, Risks, and Management Commentary
PwC stated that the reason for ceasing to hold office was that the Company undertook a competitive tender process for the position of statutory auditor, and PwC was not successful in retaining the audit. The Company confirmed it is in agreement with the contents of PwC's statement of reasons. No other risks, contingencies, or unusual items were disclosed in this specific filing.
Investor Verification Checklist
- Verify the identity of the new statutory auditor appointed following the competitive tender process.
- Confirm the effective date of the new auditor's engagement.
- Review subsequent filings for the first financial statements audited by the new firm.