Chartered Auditor

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

In accordance with the Articles of Association of the Company (§ 27 par. 4 letter f), selection of an entity authorised to audit financial statements as the Company’s statutory auditor falls within the competence of the Supervisory Board.

On 2 February 2026, acting pursuant to resolution of the Supervisory Board no. 2026/2/2/2, adopted after consideration of the recommendation of the Audit Committee expressed in resolution no. 2026/01/16/2 of 16 January 2026, KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k. with its registered seat in Warsaw, entered in the list of entities authorised to audit financial statements under No. 3546, was selected (by way of extension of the existing cooperation) as the Company’s auditing firm to:

• audit the standalone financial statements of Benefit Systems S.A. for the financial years 2026-2028,

• audit the consolidated financial statements of the Benefit Systems Group for the financial years 2026-2028,

• perform assurance of the sustainability reporting of the Benefit Systems Group for the financial years 2026-2028.

In 2023-2025, the standalone and consolidated financial statements of Benefit Systems S.A. and the Benefit Systems Group were also audited by KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k.

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.