Responsibilities of the Auditor
Our opinion on the annual consolidated financial statements does not cover the other information and we do not
express any form of assurance conclusion thereon that results from NSAs. In connection with our audit of the
annual consolidated financial statements, our responsibility is to read the other information and, in doing so,
consider whether it is materially inconsistent with the annual consolidated financial statements or our knowledge
obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed,
we conclude that there is a material misstatement of the other information, we are required to report that fact.
Additionally, according to the Act on Statutory Auditors, our responsibility is to express an opinion on whether the
Report on the Group’s operations has been prepared in accordance with legal regulations and whether
information included therein is consistent with the accompanying annual consolidated financial statements.
Moreover, we are obliged to report on whether the Parent prepared the Statement on non-financial information
and express an opinion on whether the Parent included the required information in the Corporate Governance
Statement We obtained the Report on the Group’s operations, Corporate Governance Statement and Statement
on non-financial information prior to the date of this auditor’s report, while the remaining parts of the Annual
Report will be delivered later. If we conclude that there is a material misstatement in the Annual Report, we are
required to communicate the matter to the Supervisory Board of the Parent.
Opinion on the Report on the Group’s operations
In our opinion, the Report on the Group’s operations has been prepared in accordance with the applicable legal
regulations, i.e. Article 55 clause 2a of the Accounting Act and Paragraph 71 of the Regulation of the Minister of
Finance of March 29, 2018 on current and periodic information disclosed by issuers of securities and the
conditions for recognition as equivalent of the information required by law of a non-member state (Journal of Laws
of 2018, item 757) (the Regulation on current and periodic information), and information included therein is
consistent with the accompanying annual consolidated financial statements. Moreover, taking into account our
knowledge of the Group and its environment obtained during the audit of the annual consolidated financial
statements, we state that we have not identified any material misstatements in the Report on the Group’s
operations.
Opinion on the Corporate Governance Statement
In our opinion, the Corporate Governance Statement includes the information required by Paragraph 70 clause
6 point 5 of the Regulation on current and periodic information. The information specified in Paragraph 70 clause
6 point 5 letters c-f, h and i of the Regulation on current and periodic information included in the Corporate
Governance Statement complies with applicable regulations and is consistent with the information included in the
annual consolidated financial statements.
Information on the preparation of the separate Statement on non-financial information
As required by the Act on Statutory Auditors, we report that the Parent informed in its Report on the Group’s
operations that it prepared the separate Statement on non-financial information specified in Article 55 clause 2c
of the Accounting Act, and that the Parent prepared such a separate statement.
Report on Other Legal and Regulatory Requirements
Opinion on the compliance of marking up of the consolidated financial statements prepared in a single
electronic reporting format with the requirements of the regulation on technical standards on the
specification of a single electronic reporting format
In connection with the audit of the annual consolidated financial statements, we have been engaged to perform
a reasonable assurance engagement to express an opinion on whether the annual consolidated financial
statements of the Group as at and for the year ended December 31, 2021, prepared in a single electronic reporting
format contained in the file named cdprojektsa-2021-12-31-pl.zip (consolidated financial statements in the ESEF