“In accordance with the Articles of Association of Grupa Azoty S.A. (the “Company”), an audit firm that will review and audit the financial statements of Grupa Azoty S.A. and the consolidated financial statements of the Grupa Azoty Group is appointed by the Company’s Supervisory Board.

The audit firm is appointed in accordance with the Polish Act on Statutory Auditors, Audit Firms, and Public Oversight of May 11th 2017 and 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 and repealing Commission Decision 2005/909/EC, based on a policy for the selection of an audit firm to perform audits, developed by the Audit Committee and adopted by the Supervisory Board, and a procedure for the selection of an audit firm by a public-interest entity, defined by the Audit Committee and approved by the Supervisory Board.

The entity appointed to perform such reviews and audits is BDO Spółka z ograniczoną odpowiedzialnością sp. k. with its registered office at ul. Postępu 12, 02-676 Warsaw.

BDO Spółka z ograniczoną odpowiedzialnością sp. k. is entered in the list of statutory auditors of financial statements under Reg. No. 3355.”