Joint-Stock Company "POLICOMBANK" (hereinafter referred to as the "Bank") announces a selection process for audit entities that may be appointed to provide mandatory audit services for the Bank’s financial statements for 2026 (hereinafter referred to as the "Financial Statements").

The selection process will be conducted from August 3 to October 9, 2026.

Audit entities eligible to participate in the selection process must:

• comply with the requirements of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities";
• be registered in the Register of Auditors and Audit Entities, in particular in the section "Audit Entities Authorized to Conduct Mandatory Audits of Financial Statements of Public-Interest Entities";
• have no restrictions related to the duration of the provision of services to Policombank.

The mandatory audit engagement for the Financial Statements includes:

• an audit of the Bank’s Financial Statements prepared in accordance with IFRS for the 2026 reporting year, in compliance with the requirements of applicable legislation, including regulatory acts of the National Bank of Ukraine (NBU) and the National Securities and Stock Market Commission (NSSMC), as well as the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services issued by the International Federation of Accountants and adopted as National Auditing Standards (hereinafter referred to as "ISA"), taking into account the requirements of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities";
• an assessment of the quality of the Bank’s assets and the acceptability of collateral for credit operations in accordance with the requirements of NBU regulatory acts, including the requirements of NBU Board Resolution No. 141 dated December 22, 2017, "On Approval of the Regulation on Assessing the Resilience of Banks and the Banking System of Ukraine", the Terms of Reference for Assessing the Resilience of Banks and the Banking System of Ukraine, as well as the requirements of ISA, taking into account the requirements of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities".

To participate in the selection process, applicants must submit the following documents:

• an extract from the Register of Auditors and Audit Entities;
• copies of licenses, certificates and other documents required by the legislation of Ukraine;
• an order issued by the relevant audit oversight body regarding the completion of the quality control inspection of audit services;
• information regarding the audit entity’s compliance with the requirements of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities";
• a commercial proposal for the provision of audit services, including the cost, audit stages, timelines, etc.

Each participant in the selection process may submit only one proposal. The currency of the proposal is the Ukrainian hryvnia.

Key criteria established by the Bank for selecting the audit entity:

• registration in the Register of Auditors and Audit Entities, maintained in accordance with the Law of Ukraine "On Audit of Financial Statements and Auditing Activities", in the section for audit entities authorized to conduct mandatory audits of the financial statements of public-interest entities;
• a sufficient level of qualification and experience of the auditors and personnel involved in providing audit services, in accordance with ISA;
• an adequate level of staffing with appropriately qualified personnel: at least five auditors must be employed as their primary place of work, with a total of at least 10 qualified employees involved in performing engagements, of whom at least two must have confirmed their qualifications in accordance with Article 19 of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities" or hold valid certificates (diplomas) issued by professional organizations confirming a high level of knowledge of International Financial Reporting Standards;
• compliance with the independence and objectivity requirements stipulated by Article 10 of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities";
• experience of the audit entity in auditing the financial statements of banks;
• an impeccable reputation, absence of violations of professional ethics, Ukrainian legislation or ISA, and absence of sanctions in the form of a warning or suspension of the right to provide mandatory audit services for the financial statements of public-interest entities;
• confirmed information on completion of a quality control inspection of audit services;
• absence of restrictions on the provision of audit services stipulated by Article 27 of the Law of Ukraine "On Audit of Financial Statements and Auditing Activities";
• a valid civil liability insurance agreement covering liability to third parties;
• the cost of audit services.

Financial Statements and other public information about the Bank are available on its official website: www.policombank.com.

Please send proposals for the provision of mandatory audit services for the Bank’s Financial Statements for 2026 to i.kupriec@policombank.com.

For further information, please contact Ihor Oleksandrovych Kupriiets, Head of the Internal Audit Department, at +380 (462) 65-10-00, ext. 190.