Auditors
At the 2026 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 2027. 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.
| Note 13: Auditor's fees and expenses | 2025 Deloitte | 2024 Deloitte |
|---|---|---|
Auditor in charge | ||
| Auditing assignment | 52 | 54 |
| Other audit activities | 8 | 1 |
| Tax advice | 8 | 4 |
| Other assignments | 1 | 0 |
Total Auditor in charge | 70 | 60 |
Other auditors | ||
| Auditing assignment | 8 | 10 |
Total other auditors | 8 | 10 |
Total | 78 | 69 |
Audit assignment refers to the auditor's reimbursement for execution of the statutory audit. The work includes the audit of the annual report and consolidated financial statements and the accounting, the administration of the Board of Directors and the CEO and remunerations for audit advice offered in connection with the audit assignment.
Other audit activities refer to other assignments that the company's auditor is required to perform. This includes the statutory sustainability audit and consultations, or other assistance which the company's auditor performs as a result of observations during the audit.
Tender procedure
In 2022, a tender procedure was carried out by Investor for the election of auditor at the 2023 Annual General Meeting. 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.