During 2025, in what concerns the non-audit services requested by Group’s Companies to the External Auditor and other entities belonging to the same network, the following should be taken into consideration:
Until 24th April 2025, Ernst & Young Audit & Associados, SROC, S.A. provided services totalling 23,664 euros, concerning audit services under applicable laws in the countries where the Group operates and support services in the field of human resources;
From 24th April 2025, PricewaterhouseCoopers & Associados, SROC, Lda. provided services totalling 163,635 euros, concerning support services in the field of human resources, access to a tax information platform, audit services under applicable laws in the countries where the Group operates, agreed upon procedures services in the submission of expenses over the Recovery and Resilience Plan (RRP) and limited assurance services on sustainability indicators.
Audit services under applicable legislation in the countries where the Group operates, and agreed upon procedures services in the submission of expenses over the Recovery and Resilience Plan (RRP), as they require the issuance of an opinion by the Company’s Statutory Auditor, were provided by employees participating in audit work for the Group.
The services provided relating to support services in the field of human resources, as well as the limited assurance services on sustainability indicators, were provided by employees who do not participate in any audit work for the Group. These services are marginal to the work of the auditors and do not affect, either by their nature or by their amount, the independence of the External Auditor in the performance of its role.
As a result of the procedure mentioned in point 37, all services to which is made reference above were subject to prior approval of the Audit Committee, duly substantiated.