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UK Lawyers for Israel vs. PwC

Case overview

Date filed 15 December 2016
Current status Concluido
Issue PWC audits of Palestinian Authority fail to reveal PA's supp
Summary of the case In December 2016, the NGO UK Lawyers for Israel (UKLFI) filed a complaint at the United Kingdom NCP against Price Waterhouse Coopers (PwC). The complaint alleges that PwC was appointed to audit the accounts of the Palestinian Authority (PA) and/or the individual programmes of donations to the PA from external donors such as the World Bank, the EU, or individual nations. The complaint further alleges that PwC has violated multiple provisions of the Guidelines through its failure to warn donors receiving its audit reports that the PA is, according to UKLFI, consciously expending funds on the salaries of terrorists and their families, with the deliberate aim and/or effect of promoting and glorifying acts of terrorism and thereby harming the peace process between Israel and Palestine, as well as the prospects of Palestinian citizens to establish flourishing civil institutions. The complaint asserts that PwC's actions violate the rights of terror victims, Palestinian citizens, and the citizens of donor countries. The complainants do not seek punishment for PwC, but rather hope that amicable discussions and, if necessary, mediations led by the UK NCP will encourage PwC to amend its practices to avoid breach of the Guidelines and also take action to remedy or mitigate the negative human rights consequences that have arisen from its breaches.
In June 2018, after a period of 18 months surpassing the period of three months suggested under the OECD Guidelines Procedural Guidance, the UK NCP issued an initial assessment accepting the complaint for good offices.

On 11 March 2020, the UK NCP issued a final statement making a few findings, including that the PwC global network of firms did not breach the OECD Guidelines when PwC Palestine Limited conducted audit work in relation to the subject accounts. The NCP recommended that PwC network firms recognise the OECD Guidelines for Multinational Enterprises as a standard of responsible business conduct and ensure that all PwC policies and standards use and reference the Guidelines and OECD Due Diligence Guidance where appropriate.

The UK NCP will issue a follow-up report in March 2021.
Relevant OECD Guidelines
Case keywords

NCP Information

NCP name National Contact Point United Kingdom
NCP address London, United Kingdom
NCP website
Other NCPs involved


Company Information

Company responsible PWC United Kingdom
Company address
Company website
Company in violation
Country of operations Israel
Other companies involved

Timeline of developments

Date Actor Action Description Document
11 March 2020 National Contact Point United Kingdom declaración UK NCP issues final statement download pdf (187Kb)  
15 June 2018 National Contact Point United Kingdom aceptar UK NCP issues initial assessment accepting complaint download pdf (180Kb)  
15 December 2016 UK Lawyers for Israel (UKLFI) presentar Complaint filed to UK NCP download pdf (969Kb)  

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