At the 2023 Annual General Meeting, the registered auditing company Deloitte AB was re-elected as auditor for the period until the end of the Annual General Meeting 2024. The authorized Public Accountant Jonas Ståhlberg is auditor in charge for the audit.
The Auditor is appointed by the AGM for a mandate period of one year. On behalf of the shareholders, the Auditor is responsible for auditing the company's annual accounts, accounting records and administration by the Board and the President. The Auditor in charge also submits an audit report to the AGM, submits a statement regarding the application of guidelines for salary and other remuneration and submits a report of the Corporate Governance Statement. Shareholders are welcome to direct questions to the Auditor at the AGM. Pursuant to its Articles of Association, Investor must have one or two Auditors, and no more than two deputies. A registered firm of auditors may be appointed as the company's auditor.
By limiting the extent to which the auditor is allowed to perform services other than auditing, it is possible to ensure that the auditor is independent of the Company.
In 2022, a tender procedure was carried out by Investor for the election of auditor. An overall assessment was performed by the Audit and Risk Committee, analyzing and weighing the selection criteria, such as mix of audit team, engagement and accessibility, sector experience, global reach, audit model including tools and automation, quality assurance, independence/conflict of interest, expertise within sustainability and cyber and information security, as well as audit fees. Based on this evaluation, Deloitte AB was deemed to have the most attractive offer to meet Investor’s requirements. The Audit and Risk Committee resolved to recommend re-electing the registered auditing company Deloitte AB as Auditor for the period until the end of the Annual General Meeting 2024 or, as a second alternative, electing the registered auditing company KPMG AB. The Audit and Risk Committee has confirmed that the recommendation is free from influence by a third-party and there is no clause of contract limiting the election.