Rada Nadzorcza /
Supervisory Board
7 March 2025
REPRESENTATION OF THE SUPERVISORY BOARD CONCERNING THE AUDIT FIRM
The Supervisory Board of ING Bank Śląski S.A. (”Bank”) hereby represent that:
1)
the
audit
firm
to
audit
the
2024
separate
and
consolidated
financial
statements
has
been
selected
in
accordance
with
the
applicable
laws,
including
the
laws
concerning
the
selection
and
selection
procedure of the audit firm,
2)
the
audit
firm
(Forvis
Mazars
Audyt
spółka
z
ograniczoną
odpowiedzialnością)
and
members
of
the
audit
team
satisfied
the
terms
indispensable
for
development
of
impartial
and
independent
report
from
the
audit
of
the
financial
statements
in
accordance
with
the
applicable
laws,
professional
standards and code of ethics,
3)
the
Bank
complies
with
the
applicable
laws
concerning
the
rotation
of
the
audit
firm
and
the
key
statutory
auditor
as
well
as
mandatory
grace
periods.
In
accordance
with
currently
applicable
law,
the
maximum,
uninterrupted
period
of
employment
of
the
same
audit
firm
may
not
exceed
10
years, and
4)
the
Bank
has
the
”Policy
on
Selection
of
the
Auditing
Firm
to
Audit
the
Financial
Statements,
Assessment
of
Its
Independence
and
Provision
of
Other
Permitted
Services
at
ING
Bank
Śląski
S.A.”
which
covers
the
policy
on
selection
of
the
audit
firm
and
the
policy
on
provision
to
the
Bank
of
ancillary
services
outside
of
the
audit
engagement
performed
by
the
auditing
firm
or
any
other
entity
related
thereto
or
belonging
to
its
network,
including
those
conditionally
released
from
the
ban on service provision by the audit firm.
ING Bank Śląski S.A. Supervisory Board