Information concerning the principle applicable to Benefit Systems S.A. regarding change of the entity authorised to audit the financial statements.

Pursuant to Act of 7 May 2009 on Certified Auditors and their Self-government, Entities Authorized to Audit Financial Statements and Public Supervision, a certified auditor may not perform a financial audit of the same public company for longer than five (5) years (Article 89 of the Certified Auditors Act). A certified auditor may again perform the financial auditing activities at the same public company after the lapse of not less than two (2) years.

In accordance with the Articles of Association of the Company (§ 26 par. 4 letter point f), selection of an entity authorised to audit financial statements as the Company’s statutory auditor falls within the competence of the Supervisory Board.

Acting in line with the above-mentioned Act and selection procedure for the appointment of their statutory auditor, as a rule, Benefit Systems S.A. changes the key statutory auditor within a period of not more than five years.

On 28 February 2019, acting pursuant to resolution of the Supervisory Board and in line with the Articles of Association of the Company, KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k. with its registered seat at: ul. Inflancka 4A, 00-189 Warszawa, entered in the list of entities authorised to audit financial statements under No. 3546, was appointed as the Company’s statutory auditor to audit the financial statements for years 2019 and 2020. Report No.: 11/2019 Appointment of entity authorised to audit financial statements (2019-02-28).

The authorised entity appointed to audit financial statements has so far been PricewaterhouseCoopers Sp. z o.o.

Apart from the above-specified principles, no other principle regarding change of an entity authorised to audit the financial statements of the Company and of the Group applies at the Company.