Pursuant to the Articles of Association of PKO Bank Polski and the Regulations of the Audit Committee of the Supervisory Board of PKO Bank Polski, the entity conducting the audit of the Bank's financial statements is selected by the Bank's Supervisory Board based on the recommendation of the Audit Committee.

On 13 December 2018, pursuant to § 15 clause 1 point 2 of the Bank’s Articles of Association, the Bank’s Supervisory Board selected PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp. k. (PWC) as the audit firm to audit and review the financial statements of the Bank and of the Bank’s Group for the years 2020-2021. The audit and review of the financial statements of the Bank and the Group for 2019 was carried out by the audit firm KPMG Audyt Spółka z ograniczoną odpowiedzialnością spółka komandytowa.

Rules for appointing an audit firm
Bank's internal control system
Control mechanisms for preparing financial statements