Catalogue of procedures and policies

Audit Firm Selection and Cooperation Policy

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 selection of an entity authorised to audit the Company financial statements should be carried out on the basis of the following principles.

1. A firm authorised to audit the financial statements shall be selected by the Supervisory Board of Grupa Kęty S.A., on the basis of a recommendation of the Supervisory Board Audit Committee.
2. When selecting a firm authorised to audit the financial statements, the Supervisory Board of Grupa Kęty S.A. follows the binding Policy and Procedure of an audit firm selection.
3. The principles of providing additional non-audit services by the audit firm are determined by the Policy of additional assignments.