Who audits SE? — Ernst & Young LLP
Sea Ltd is audited by Ernst & Young LLP, serving as auditor since 2010. Most recent audit opinion is clean (unqualified), dated 2023-12-31.
Opinion — Cited Language
“In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in confor…”
Source Filing
What SE's Auditor Relationship Tells You
The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For Sea Ltd, the current auditor is Ernst & Young LLP — a relationship that has run since 2010.
Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. Ernst & Young LLP has served Sea Ltd for 16 years.
Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. Sea Ltd's most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.
For broader context on SE's risk profile, see the SE Overview, the Going Concern page, or the Dilution page.