Organizational procedure regarding assignments to auditing companies

Discover the regulations governing the assignment of tasks to external audit firms operating in the Enel Group.

Since 2010, a special procedure was formalized for regulating the appointments of auditing firms that do business with the Group.

On December 19th 2012, the Board of Directors of Enel Green Power S.p.A. has approved a new procedure, according to which the Board of Statutory Auditors of the Company shall express a preliminary opinion on the assignment of any additional task – different from the main task of auditing and for which no incompatibility is provided for by the law - to the Group's main external auditor or to entities belonging to the auditor's network. The assignment of such additional tasks is allowed only in specific circumstances of proven need (from a legal or economic point of view or in terms of service quality).

As regards certain additional tasks having characteristics deemed to be unable to undermine the main external auditor's independence, the Board of Statutory Auditors of Enel Green Power S.p.A. shall not express a preliminary opinion, but it will receive future information regarding the assignment of additional tasks to entities belonging to the main auditor's network.

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