Powołanie biegłego rewidenta (audytora zewnętrznego)

The Group intends to undertake a procurement exercise for the appointment of its external auditor and is conducting pre-market engagement to inform the development of its procurement strategy, specification and proposed approach to market. The requirement will be for the provision of independent external audit services to the Group and relevant entities within the Group structure. The appointed auditor will be expected to deliver high-quality, independent and effective audit services in accordance with all applicable legislation, regulatory requirements, professional standards and relevant guidance. The purpose of this pre-market engagement is to obtain views and information from suitably experienced organisations regarding the proposed requirement and the current external audit market. In particular, the Group is seeking to understand: • the capacity and capability of the market to deliver the proposed requirement; • the level and type of experience, expertise and resources required to deliver the services effectively; • appropriate approaches to audit planning, delivery, technology, data analytics and quality assurance; • mobilisation and transition requirements, particularly where there is a change of external auditor; • commercial and pricing considerations, including factors that may influence the cost of the services; • potential barriers to participation and opportunities to encourage effective competition; and • any other matters that the market considers relevant to the successful procurement and delivery of the services.