Target: Ernst & Young (EY) Research cutoff: 22 October 2026 Scope: Israeli military and security relationships, defence supply chains, military-adjacent services, relevant integrated EY network activities and operations within occupied territories.
Direct Defence Contracting & Procurement
Israeli military contracting
EY Israel publicly disclosed several activities supporting Israeli military personnel during the conflict beginning in October 2023, including fundraising for equipment, accommodation for soldiers and assistance with returning mobilised Israelis from abroad; the disclosure does not identify an Israeli Ministry of Defence procurement contract.1
No public evidence identified of a formal EY contract, tender award or framework agreement with the Israeli Ministry of Defence, IDF, Israel Prison Service or Israeli Border Police.
Israeli defence-prime commercial relationship
Elbit Systems’ annual filing for the year ended 31 December 2025, published 17 March 2026, identifies Kost Forer Gabbay & Kasierer, an EY Global member firm, as the company’s independent auditor and records that the firm has served as Elbit’s auditor since 2003; the engagement remained documented in 2026.2
Elbit’s filing identifies the professional service as financial-statement and internal-control auditing, without identifying EY as a weapons supplier.2
UK defence contracts - separate jurisdiction
The UK Ministry of Defence awarded Ernst & Young LLP consultancy services for the Defence People Transformation Programme Phase 2 in January 2024, with a published value of approximately £4.007 million and an advertised conclusion in April 2025.3
A September 2024 procurement record identifies a £2.5 million UK Ministry of Defence engagement described as DNO/324 Strategic Financial Advisors.4
A February 2025 award identifies £366,560 for category-management support to the UK Submarine Delivery Agency.5
A June 2025 award identifies £2,560,350 for business-skills and consultancy support to the UK Army Advanced Development Programme.6
A UK parliamentary record published in July 2013 identifies a Ministry of Defence consultancy engagement awarded to Ernst and Young on 26 July 2011 for Future Defence Storage and Distribution Project (FDSDP) external assistance support, valued at £222,000. The historical engagement is marked [pre-2020], and its continuation under the same contract is unknown.7
UK Ministry of Defence spending publications separately identify payments to Ernst & Young LLP for enabling and technical support during February and May 2020.8, 9
UK government meeting disclosures identify discussions between Ministry of Defence official Adrian Reilly and Ernst & Young on 5 November, 3 December and 5 December 2025 concerning the Defence Investment Plan and private finance.10
These UK engagements establish military-sector professional-services work by EY’s UK member firm, without establishing a contractual connection to Israeli defence programmes.5, 3, 6, 4, 10
Defence trade directories
The Israeli Ministry of Defence’s SIBAT public tender page describes defence-equipment disposal and export-related tenders; no EY award or supply arrangement is established by that page.11
No public evidence identified of an EY listing as an Israeli defence-equipment manufacturer or licensed military exporter.
Joint ventures and defence cooperation
No public evidence identified of an EY joint venture with the Israeli Ministry of Defence for the design, production or deployment of military weapons.
Dual-Use Products & Tactical Variants
Militarised products
EY Israel presents its operations as assurance, taxation, transactions and advisory services.12
No public evidence identified of EY manufacturing or marketing ruggedised hardware, military-grade electronic systems, tactical vehicles or defence-specific physical equipment for Israeli forces.
Cybersecurity services
In its wartime corporate statement, EY Israel disclosed collaboration between its consulting teams and the Israel National Cyber Directorate to identify and report critical cybersecurity breaches; the statement does not identify a military weapons system, targeting function or fire-control application.1
The documented activity is professional cybersecurity assistance, and the source does not demonstrate software purpose-built to produce kinetic weapons effects.1
Civilian versus military supply
EY Israel’s disclosure states that its employees raised money to purchase equipment for IDF soldiers but does not identify the equipment as military-specified, controlled, modified or commercially available civilian goods.1
No public evidence identified of a contract-modified EY product supplied to Israeli military end-users.
Export licensing and end-user certification
No public evidence identified of military end-user certificates, controlled-product export licences or defence-specific export authorisations naming EY as supplier to Israeli forces.
Heavy Machinery, Construction & Infrastructure
Equipment in occupied territories
No public evidence identified of EY-owned or EY-manufactured machinery used in settlement construction, military infrastructure works, demolitions or separation-barrier construction.
Direct versus indirect supply
No public evidence identified of an EY dealer, distributor or secondary-market channel supplying construction machinery to Israeli military or settlement authorities.
Military construction and infrastructure
EY Israel’s wartime statement describes making office classrooms available as accommodation for soldiers; it does not identify construction or maintenance work on an IDF military base.1
In November 2023, the Israeli Ministry of Defence announced a support channel for donations towards reconstructing IDF bases near Gaza, but that announcement does not identify EY as a contractor or contributor to the specified reconstruction programme.13
No public evidence identified of EY construction, demolition, engineering or maintenance contracts for checkpoints, detention facilities, Israeli settlements, the separation barrier or military installations in occupied territory.
Settlement nexus
No public evidence identified of EY performing military-adjacent construction or logistics activities within Israeli settlements in the occupied West Bank, East Jerusalem or Golan Heights.
Supply Chain Integration with Defence Primes
Elbit Systems - confirmed professional-services relationship
Elbit Systems’ 2025 annual filing includes reports dated 17 March 2026 signed by Kost Forer Gabbay & Kasierer, a member of EY Global, relating to its financial statements and internal controls.2
The auditor states that its engagement with Elbit began in 2003; accordingly, the available record establishes a professional-services relationship continuing through the 2025 reporting period and documented in March 2026.2
An Israeli Ministry of Defence announcement dated 7 January 2025 describes two agreements with Elbit Systems totalling approximately NIS 1 billion, including heavy air munitions and raw-material production infrastructure; the announcement identifies Elbit as the defence contractor and does not identify EY as participating in those agreements.14
Nature of EY’s supply-chain involvement
The confirmed EY-to-Elbit service is financial auditing; the cited filing does not establish production, maintenance, integration or delivery of weapon systems by EY.2
Israeli defence-manufacturing context
A September 2025 Campaign Against Arms Trade briefing identifies Elbit Systems, Israel Aerospace Industries, Rafael and Israel Military Industries as important participants in Israel’s defence industry; the briefing does not itself establish EY supply contracts with those manufacturers.15
Components and subsystems
No public evidence identified of EY supplying optics, electronic assemblies, propulsion systems, armour, weapons guidance systems, radar components or other manufactured components to Elbit, IAI, Rafael or IMI.
Joint development and co-production
No public evidence identified of an EY weapons-development partnership, technology-transfer agreement, co-production programme or licensed military manufacturing arrangement with an Israeli defence prime.
Logistical Sustainment & Base Services
Direct assistance to military personnel
In its statement covering the conflict beginning in October 2023, EY Israel disclosed providing office accommodation for soldiers, helping returning reservists travel to Israel, and supporting the distribution of supplies through an Alon & Ella logistics centre serving southern Israeli residents and the IDF.1
The statement describes the Alon & Ella activity as packaging and delivering supplies and identifies EY’s involvement in opening the logistics centre.1
EY Israel also states that it supplied treats and other necessities to the Israeli Artillery Corps unit “Zik”, which the firm says it had supported for many years.1
These are documented corporate support activities, but EY’s statement does not identify a commercial logistics contract, military base-services agreement, cargo manifest or procurement value.1
Military unit identification
The specific unit named in EY’s corporate statement is “Zik”, described by EY as a special unit of the Israeli Artillery Corps; the disclosure does not describe EY supplying operational systems to that unit.1
Geographic specificity
EY’s disclosure locates its wartime assistance generally in Israel and the areas surrounding Gaza, without identifying activities in West Bank settlements, East Jerusalem settlements or occupied Golan settlements.1
Military installations
No public evidence identified of EY holding catering, fuel, facilities-maintenance, transport or installation-support contracts with an IDF base.
Shipping, freight and ports
No public evidence identified of EY providing freight forwarding, military cargo handling, shipping or port services for Israeli arms shipments.
UK military consultancy context
Historical UK Ministry of Defence spending records identify Ernst & Young LLP payments connected with defence services in July 2017; the relationship is [pre-2020], and these entries do not establish Israeli military logistics activity.16
Munitions, Weapons Systems & Strategic Platforms
Lethal systems manufacturing
No public evidence identified of EY manufacturing small arms, artillery, missiles, military drones, armoured vehicles, naval combatants or other lethal systems for Israeli forces.
Munitions and precursors
No public evidence identified of EY supplying ammunition, explosives, chemical propellants, warheads or weapons precursor materials to Israeli defence end-users.
Strategic defence platforms
No public evidence identified of EY manufacturing, integrating or maintaining Iron Dome, David’s Sling, Arrow, military aircraft, tanks, naval weapons or other strategic platforms for Israel.
Critical subsystems and targeting software
No public evidence identified of EY developing or supplying purpose-built autonomous targeting software, fire-control systems, guidance electronics, radar systems, kill-chain automation or other technology specifically designed to produce kinetic military effects for Israeli forces.
Indirect relationships
EY Israel’s documented financial auditing of Elbit Systems establishes a commercial professional-services relationship with a manufacturer of military equipment, but the source does not establish EY participation in the manufacture or delivery of specific Elbit weapons.2
Export Licensing, Regulatory & Legal History
Export licences
No public evidence identified of export licences granted, denied, suspended or revoked for EY military equipment or weapons systems supplied to Israeli forces.
Arms embargo and sanctions compliance
No public evidence identified of arms-embargo or military-export-control enforcement proceedings concerning EY’s supply of weapons to Israel.
Judicial proceedings
No public evidence identified of litigation or judicial review specifically concerning EY’s direct supply of military equipment to Israeli defence or security forces.
Other regulatory proceedings
In April 2025, the UK Financial Reporting Council announced sanctions against Ernst & Young LLP arising from the 2017 and 2018 audits of Thomas Cook Group, including a reduced financial penalty of £4.875 million; the matter concerned audit standards and independence rather than Israeli defence supply or military export controls.17
Organisational and legal structure
EY’s corporate disclosures identify member firms as separate legal entities operating within the international EY network; separate identification of EY Israel, Ernst & Young LLP UK and EY Global is therefore relevant when recording contractual and corporate acts.18
Civil Society Scrutiny & Documented Investigations
EY Israel’s corporate disclosure
EY Israel publicly acknowledged raising donations for equipment for IDF soldiers, providing accommodation for soldiers, assisting reservists’ return to Israel and maintaining a longstanding relationship with the Israeli Artillery Corps unit “Zik” in a statement associated with the conflict beginning in October 2023.1
The same statement attributes a US$2 million contribution to EY Global for civilian organisations providing financial assistance to displaced Israeli residents and IDF combatants; it does not name all recipient organisations or divide the amount between recipient categories.1
EY Israel also disclosed collaborative cybersecurity assistance to the Israel National Cyber Directorate, without identifying a kinetic military application.1
Broader military-donation context
The Israeli Ministry of Defence announced in November 2023 that it had established a channel with the Association for Israel’s Soldiers to process contributions for the war effort and military-base reconstruction; the announcement does not identify EY as a participant in that channel.13
Independent April 2024 reporting described broader fundraising and material assistance to Israeli military personnel, including equipment obtained through donations; the report does not independently establish EY’s specific equipment purchases.19
NGO scrutiny
No public evidence identified in the reviewed material of a company-specific military-supply investigation into EY by Who Profits, AFSC Investigate, Amnesty International, Human Rights Watch, B’Tselem or Al-Haq.
No verified finding is recorded concerning EY’s inclusion in the UN OHCHR settlement-business database or A/HRC/59/23; the available searches did not establish an EY-specific listing.
Boycott and divestment
No public evidence identified of a documented institutional divestment decision or defence-specific contractual exclusion targeting EY because of its Israeli military support activities.
Corporate policy and response
EY Israel’s wartime statement publicly describes its own military and civilian assistance activities, including the equipment fundraising and support for Zik.1
No public evidence identified of an EY announcement terminating these military-support activities, withdrawing from its Elbit audit engagement or adopting a specific Israeli military end-use monitoring policy.
Leadership and controlling principals
EY Israel’s published leadership directory identifies Sharon Shulman as Chair and Yuval Ganani and Noam Canetti as co-CEOs.20
Contemporary Israeli reporting also documents the firm’s leadership structure and the appointment of Shulman, Ganani and Canetti to senior positions.21
No public evidence identified of the named individuals personally holding controlling investments in Israeli weapons manufacturers, serving on Israeli defence-prime boards or making individually attributable military donations through personal vehicles.
Post-July 2024 and post-November 2024 activity
Elbit Systems’ 2025 financial statements, signed by the EY Israel audit firm on 17 March 2026, document an audit relationship extending beyond both 19 July 2024 and November 2024.2
The published EY Israel wartime assistance statement establishes military-related assistance associated with the period beginning October 2023, but does not establish the continuation of each disclosed activity after November 2024.1
Footnotes
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EY Israel, “Business Management and Continuity in Challenging Times”, wartime corporate statement associated with the October 2023 conflict. https://ey.co.il/business-management-and-continuity-in-challenging-times/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16
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Elbit Systems Ltd., annual filing for the year ended 31 December 2025, published 17 March 2026, including independent auditor’s reports by Kost Forer Gabbay & Kasierer. https://content-archive.fast-edgar.com/20260317/AUZPR22CS222B2Z2222K22Z9QQJCZ2282282/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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GovMarket, “Consultancy and Professional Services for Defence People Transformation Programme Phase 2”, UK Ministry of Defence award to Ernst & Young LLP, January 2024. https://www.govmarket.uk/contract/consultancy-and-professional-services-for-defence-people-transformation-programme-phase-2-37202 ↩ ↩2
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UKSpending, “Ernst & Young LLP Contracts”, page 4, including the September 2024 DNO/324 Strategic Financial Advisors notice. https://ukspending.com/entities/ernst-young-llp/contracts?page=4 ↩ ↩2
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UKSpending, “Category Management Specialist Support”, UK Ministry of Defence award to Ernst & Young LLP, 24 February 2025. https://ukspending.com/contracts/59117 ↩ ↩2
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UKSpending, “Ernst & Young LLP Contracts”, page 3, including the June 2025 Army Advanced Development Programme award. https://ukspending.com/entities/ernst-young-llp/contracts?page=3 ↩ ↩2
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UK Parliament, Hansard, “Consultants”, Ministerial Corrections, 17 July 2013; Ministry of Defence consultancy award register identifying Ernst and Young’s Future Defence Storage and Distribution Project external assistance support engagement dated 26 July 2011. https://hansard.parliament.uk/commons/2013-07-17/debates/13071768000003/Consultants ↩
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UK Ministry of Defence, “Spending over £25,000 for February 2020”, published expenditure data. https://www.gov.uk/csv-preview/60070f438fa8f50d9645b228/Transparency_FEB_20_-_Final_File_UPDATED.csv ↩
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UK Ministry of Defence, “Spending over £25,000 for May 2020”, published expenditure data. https://www.gov.uk/csv-preview/5f364e938fa8f51747a88019/20200813_-Transparency_Final_File_AP02_New.csv ↩
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UK Ministry of Defence, “Senior Officials’ Business Meetings, October to December 2025”, government transparency return. https://www.gov.uk/csv-preview/6a3283540bea238415c9a162/MOD_senior_officials_business_meetings_October_to_December_2025.csv ↩ ↩2
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Israel Ministry of Defence, “SIBAT Tenders”, public defence tender information. https://www.mod.gov.il/en/defense-inventory/sibat-tenders ↩
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EY, “Israel”, corporate practice overview, accessed October 2026. https://www.ey.com/en_us/israel ↩
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Israel Ministry of Defence, “Support Channel Established for Donations Towards IDF Base Reconstruction near the Gaza Border and General Aid for the War Effort”, 8 November 2023. https://mod.gov.il/en/press-releases/press-room/support-channel-established-for-donations-towards-idf-base-reconstruction-near-the-gaza-border-and-general-aid-for-the-war-effort ↩ ↩2
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Israel Ministry of Defence, “Israel MOD Signs Two Major Deals with Elbit Systems Totaling Approximately NIS 1 Billion”, 7 January 2025. https://www.mod.gov.il/en/press-releases/press-room/israel-mod-signs-two-major-deals-with-elbit-systems-totaling-approximately-nis-1-billion ↩
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Campaign Against Arms Trade, “Israel’s Arms Industry & Its Links with the UK”, updated 7 September 2025. https://caat.org.uk/data/countries/israel/israels-arms-industry-its-links-with-the-uk/ ↩
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UK Ministry of Defence, “Spending over £25,000 for July 2017”, published expenditure data. https://www.gov.uk/csv-preview/6007f7a68fa8f50d9afe1ca4/20170824-Transparency_Final_File_July_17_-_UPDATED.csv ↩
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UK Financial Reporting Council, “Sanctions Against Ernst & Young LLP and Richard Wilson”, 10 April 2025. https://www.frc.org.uk/news-and-events/news/2025/04/sanctions-against-ernst-young-llp-and-richard-wilson/ ↩
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EY Greater China, “EY Greater China Region – statement on EY global separation plan”, 9 September 2022. https://www.ey.com/en_cn/newsroom/2022/09/ey-greater-china-region-statement-on-ey-global-separation-plan ↩
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Jewish Telegraphic Agency, “‘We are in dire need’: Israeli soldiers rely on donated gear as IDF denies shortages exists”, Asaf Elia-Shalev, 18 April 2024. https://www.jta.org/2024/04/18/israel/six-months-into-war-israeli-soldiers-still-count-on-donations-for-basic-supplies-why ↩
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EY Israel, “Partners and Managing Directors”, corporate leadership directory, accessed October 2026. https://ey.co.il/who-we-are/partners-and-mds/ ↩
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Globes, “Changes in EY Israel Management: Sharon Shulman Appointed Chairman and CEO”, 2022. https://en.globes.co.il/news/article.aspx?did=1001419885 ↩