When EY dropped its breakup plan, the firm’s executives said they remained committed to achieving the split. Since then, it has become clear that the effort is dead, at least for the next few years, according to internal webcasts and people familiar with the matter.

Leaders of EY’s dominant US and UK operations are focused on repairing the damage from the 18-month effort to split the firm’s auditing and consulting operations, known as Project Everest.