The entity authorized to review and audit the separate and consolidated financial statements for the years 2018-2020 is the company PWC Polska Spółka z ograniczoną odpowiedzialnością Audyt Sp. k. with headquarters in Warsaw at Lech Kaczyński 14. Information on the selection of the statutory auditor to audit financial statements for the years 2018-2020 was published in the current report No. 11/2017.
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 five years.
|Audit of financial statement - years||Entity entitled to audit of financial statement|
|2021-2023||PricewaterhouseCoopers Sp. z o.o. Audyt Sp. k. with seat in Warsaw|
|2018-2020||PricewaterhouseCoopers Sp. z o.o. Audyt Sp. k. with seat in Warsaw|
|2017||KPMG Audyt Limited Company-Limited Liability Partnership in Warsaw|
|2014-2016||KPMG Audyt Limited Company-Limited Liability Partnership in Warsaw|
|2011-2013||KPMG Audyt Limited Company-Limited Liability Partnership in Warsaw|
Opinions and reports of the Independent Chartered Auditor are Financial data and periodic reports
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