Auditor

Based on paragraph 19 subsection 2 letter (h) of the Articles of Association of XTB S.A. (the “Company”), the Supervisory Board appoints an independent external licensed auditor for the Company and Subsidiary. The appointment is made on the basis of the Regulations of the Supervisory Board (parag. 8 subsection 2 letter (h)) and in accordance with the „Procedure of an audit firm selection” and the „Audit firm selection policy” approved by the Supervisory Board in a manner ensuring the independence of this entity in the performance of its tasks

Moreover, the Company is bound by the provisions of Article 17 paragraph 1 of the Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities, in accordance which neither the initial engagement of a particular statutory auditor or audit firm, nor this in combination with any renewed engagements therewith shall exceed a maximum duration of 10 years.

At the same time in accordance with Article 134 paragraphs 2 and 3 of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, the key statutory auditor shall not conduct the statutory audit in the same public interest entity for a period longer than 5 years and may conduct the statutory audit after at least 3 years from the end of the last statutory audit.

Apart from the above mentioned rules, there are no other rules in the Company regarding the change of the entity authorized to audit financial statements.

On February 21st, 2024 the Supervisory Board of the Company selected the company PricewaterhouseCoopers Polska spółka
z ograniczoną odpowiedzialnością Audyt sp.k. with its registered office in Warsaw as the entity authorized to:

• audit the annual separate and consolidated financial statements of the Company prepared for the years 2024-2025 and,
• conduct reviews of the separate and consolidated interim financial statements of the Company for the six-month period ended June 30, 2024 and June 30, 2025
• attestation service regarding with conduct and security assets of the Company’s clients, according with the Regulation of Finance Ministry on February 22nd, 2019 concerns scope, mode and form of surrending the information to the Polish Financial Supervision Authority by investing firms, banks […] and issue the report for year ended December 31, 2024 and December 31, 2025;
• attestation service concerning payment statment for the Supervisory Board, according with the Public Offering Act dated July 29, 2005 and prepare the report for year ended December 31, 2024 and December 31, 2025;
• attestation services for the non-financial report prepared based on the European Union’s uniform reporting standards for sustainable development (ESRS) for the year ending December 31, 2024 and December 31, 2025.

PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. is entered in the list of entities authorized to audit financial statements kept by the Polish Audit Oversight Agency under the number 144.

Entities authorized to audit the Company’s and Group’s financial statements in previous years:

• PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. – Audit of standalone and consolidated financial statements for the years 2021, 2022, and 2023
• PricewaterhouseCoopers Sp. z o.o. – Audit of standalone and consolidated financial statements for the years 2019,2020
• Ernst & Young Audyt Polska spółka z ograniczoną odpowiedzialnością sp. k. – Audit of standalone and consolidated financial statements for the years 2014, 2015, 2016, 2017, 2018