Chartered auditor

The entity authorized to review and audit the separate and consolidated financial statements for the years 2024-2025 is the company KPMG  Audyt Spółka z ograniczoną odpowiedzialnością Sp. k. with headquarters in Warsaw. 

Information on the content of the company's internal rule regarding changing the entity authorized to audit financial statements

Pursuant to § 20 of the Articles of Association of Apator SA, the entity authorized to audit financial statements is chosen by the Supervisory Board in a manner ensuring its independence in the implementation of the tasks entrusted to it.

In addition, transparent and clear selection criteria are used when selecting an audit firm to audit financial statements. The main ones are:

• experience in auditing financial statements of similar capital groups (with reference to the size of the Apator Capital Group, distributed geographic structure and the industry in which the Apator Capital Group operates),
• experience in the area of ​​risk management, internal control, IT control and corporate governance,
• compliance with the principles of impartiality and independence of the auditing company,
• no conflict of interest,
• optimization of the costs of auditing financial statements.

In order to ensure due independence of the opinion, in accordance with the Act on auditors of auditing companies and public supervision, the Supervisory Board changes the entity authorized to audit financial statements at least every ten years.

Opinions and reports of the Independent Chartered Auditor are Financial data and periodic reports