Pursuant to § 20 item 2(1) of the Statute of Enea SA, the authorities of the Supervisory Board include the selection of a certified auditor to audit the financial statements.
Additionally, pursuant to § 8 item 6 of the Rules of the Supervisory Board of Enea SA the Audit Committee's obligation is to advise the Board within the internal policy and budget procedures adopted by the Company and their supervision and counselling on contacts of the Company with a certified auditor, including in particular monitoring the performance of financial review activities and submission to the Board of recommendations relating to the selection, nomination, re-nomination and recall of an external auditor by an authorised body and relating to the terms and conditions of their engagement.
At the same time, the Company applies the provisions of Article 134 of the Act of 11 May 2017 on certified auditors, audit companies and public supervision, according to which:
- maximum period of uninterrupted duration of statutory audits carried out by the same audit company or audit company associated with that audit company or any member of the network operating in the European Union states to which these audit companies belong must not exceed 5 years.
- a key certified auditor may not perform any statutory audit in the same public interest entity for a period longer than 5 years.
- a key statutory auditor may re-conduct the statutory audit after at least 3 years from the end of the last statutory audit
Having the above in mind, Enea SA applies the rule to change the entity authorised to audit financial statements in the period not longer than 5 years.
In 2017, the Supervisory Board of Enea SA selected PricewaterhouseCoopers Sp. z o. o. as the entity authorised to conduct audits of non-consolidated and consolidated interim financial statements of the Company for the years 2018-2020 and audits of annual non-consolidated and consolidated financial statements of the company prepared for 2018-2020 with the translation of reports, reports and opinions from the audit into English, while the audit of the non-consolidated and consolidated annual financial statements of the Company for 2017 will be carried out by the current auditor, i.e. KPMG Audyt sp. z o.o. sp. k. ul. Chłodna 51, 00-867 Warsaw, entered into the list of entities authorised to audit financial statements kept by the National Chamber of Statutory Auditors under the register number of 3546..
Having in mind the diverse and international nature of Enea SA's shareholding, and also the provisions of the Best Practices of WSE Listed Companies, Enea SA guarantees the availability of its website also in English. In case of any interpretation doubts and discrepancies between the Polish and English versions, the Polish version shall prevail.