Croatia – Auditing services – Revision of financial statements for 2027 and 2028

Audit of the consolidated financial statements for the HEP group, audit of the reports of HEP d.d. and subsidiaries of the HEP Group for 2027 and 2028. HEP d.d. in accordance with the Law on Public Procurement, is obliged to conduct a public procurement procedure for the audit services it procures. HEP d.d. is a subject of public interest based on Art. 43. paragraph 2. of the Law on Auditing is obliged to contract a statutory audit with at least two mutually independent audit companies, and such a statutory audit results in the submission of a joint audit report from Article 58a of the Law. Pursuant to Article 20. of the Accounting Act, audit obligations