The primary accounting issue in the Royal Dutch Shell case is:

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The primary accounting issue in the Royal Dutch Shell case is the failure of the company to adhere to SEC rules and the accounting for proved reserves. This issue led to the overstatement of proven oil and gas reserves and the subsequent restatement of financial statements in 2004, resulting in significant financial losses for the company. The other issues mentioned (failure to properly account for oil exploration costs and failure to adhere to provisions of the Foreign Corrupt Practices Act) also played a role in the case, but were not the primary accounting issue.

The Primary Accounting Issue in the Royal Dutch Shell Case