32. Audit company
The entity authorised to audit the separate financial statements of PGE S.A. for the year 2022 and the consolidated financial statements of PGE Group, as well as to provide a review of the semi-annual separate and consolidated financial statements for the year 2022 is PKF Consult sp. z o.o. sp.k. (PKF) under an agreement concluded on January 21, 2022.
The selection of the aforementioned audit firm for the years 2022-2024 was made by the Supervisory Board of PGE S.A. PKF is also the entity authorised to audit the annual financial statements of selected PGE Group companies. With regard to the comparative period, the entity authorised to audit the separate financial statements of PGE S.A. for the year 2021 and the consolidated financial statements of PGE Group, as well as providing the service of reviewing the semi-annual separate and consolidated financial statements for the year 2021 was Deloitte Audyt sp. z o.o. sp.k. (Deloitte) pursuant to an agreement executed on April 26, 2019.
The Group also used the services of both PKF and Deloitte:
- to verify annual, half-yearly packages for consolidation purposes,
- to confirm the conditions for maintaining the indicators set out in the financing agreements,
- to audit the annual financial statements of self-balancing branches,
- to audit reports on the regulatory value of assets and smart metering systems,
- to issue a report including an assessment of compliance with the requirements for the safekeeping of client assets,
The amounts of remuneration of the entities, including PKF in the current year and Deloitte in the comparative period, authorised to audit financial statements in respect of PGE Polska Grupa Energetyczna S.A. and Group subsidiaries are presented in the table below.
December 31, 2022
December 31, 2021
|Audit firm fee for:
|Audit of annual financial statements
|Review of semi-annual financial statements
|Other assurance services