Auditor

On September 15, 2021, the Supervisory Board of PGE appointed PKF Consult sp. z o.o. sp. k. (later "PKF Consult”) as an entity entitled to audit financial statements, with which on January 21, 2022 PGE signed the agreement for audit of financial statements. The scope of the agreement includes audit of stand-alone financial statements and consolidated financial statements of the PGE Capital Group for periods ended December 31, 2022, December 31, 2023 and December 31, 2024, and review of interim condensed stand-alone financial statements and consolidated financial statements of the PGE Capital Group for periods ended June 30, 2022, June 30, 2023 and June 30, 2024.

The Supervisory Board has taken its decision concerning selection of the entity entitled to audit financial statements, in accordance with binding regulations and professional standards.

PKF Consult is entered in the register of entities authorised to audit financial statements under number 477.

On October 13, 2020, the Audit Committee adopted the updated "Policy and Procedure for selecting an audit company to perform the audit" and "Policy for the audit company, related parties to that auditing company, and a member of the audit company's network to provide authorized non-audit services". The maximum period of uninterrupted audit of financial statements carried out by the same audit company or related audit company shall not exceed 10 years, provided that the key auditor cannot audit the financial statements for period longer than 5 years and the key auditor may re-examine the financial statements at least 3 years after the end of the last audit. Procedure for selecting an audit company implements the regulations contained in the Statutory Auditors Act, the Accounting Act, the Regulation No. 537/2014  of the European Parliament and of the Council and takes into consideration the ministerial guidelines concerning the rules and procedures for the selection of statutory auditors.