Policies

In accordance with the applicable law, Grupa KĘTY S.A. has its separate and consolidated financial statements reviewed and audited by an audit firm. The same applies to the attestation of its sustainability reporting.

The selection of an entity authorized to audit the Company’s financial statements and/or attest its sustainability reporting should be made based on the following principles:

1. The entity authorized to audit the financial statements and/or attest the sustainability reporting must be selected by the Supervisory Board based on the recommendation of the Supervisory Board Audit Committee.
2. When selecting the entity authorized to audit its financial statements and/or attest its sustainability reporting, the Supervisory Board is guided by the following documents adopted by the Supervisory Board Audit Committee:
   • The policy of Grupa KĘTY S.A. with regard to the selection of and cooperation with an audit firm to audit financial statements and/or attest sustainability reporting, and
   • The procedure of Grupa KĘTY S.A.’s with regard to the selection of an audit firm to carry out the audit of financial statements and/or attest sustainability reporting.
3. The principles for the provision of additional services by an audit firm other than audit or attestation of sustainability reporting are specified in the following document, adopted by the Supervisory Board Audit Committee:
   • The policy of Group KĘTY S.A. with regard to the provision of permitted services other than audit of financial statements or attestation of sustainability reporting by an audit firm selected to audit and/or attest sustainability reporting, or by affiliates of this audit firm, or by a member of the network to which this audit firm belongs.