Compass Group PLC — Audit Report / Information 2013

Mar 27, 2014

This letter is being sent to the shareholders of Compass Group PLC ("Compass") for information only and no action is required to be taken. If you have sold or otherwise transferred all of your shares in Compass, please pass this document to the purchaser or the transferee, or to the person who arranged the sale or transfer so they can pass these documents to the person who now holds the shares.

Dear Shareholder

27 March 2014

CHANGE OF AUDITOR

I am writing to inform you of the Compass Board of Directors' decision to appoint KPMG LLP as auditor for Compass, with a commencement date of 14 March 2014.

The Board, following a recommendation by the Audit Committee, decided that it was appropriate to put the Compass audit out to competitive tender in line with recommendations made in the UK Corporate Governance Code as referred to in the Governance and Directors' Report as set out in the 2013 Annual Report.

Deloitte LLP ("Deloitte") had been the Group's auditor since Compass was incorporated in September 2000. The Board felt it was time to review the audit services required to support Compass today and into the future.

Following formal proposals and a rigorous selection process involving a number of audit firms, KPMG LLP was successful in this competitive tender. Deloitte has consequently resigned as auditor of Compass effective from 14 March 2014.

A copy of Deloitte's resignation statement is enclosed and is being sent to shareholders for information only as required by section 520(2) of the Companies Act 2006.

The Board would like to take this opportunity to thank Deloitte for their services over the past 14 years.

Yours sincerely

ywwz

Mark J White General Counsel & Company Secretary

Compass Group PLC Compass House, Guildford Street, Chertsey, Surrey KT16 9BQ Telephone +44 (0)1932 573 000 Facsimile +44 (0)1932 569 956 Registered in England and Wales No: 4083914 VAT No. 466/4777/01

Deloitte LLP 2 New Street Square London EC4A 3BZ

Tel: +44 (0) 20 7936 3000 Fax: +44 (0) 20 7583 1198 LDE: DX 599 www.deloitte.co.uk

The Directors Compass Group PLC Compass House Guildford Street Chertsey Surrev KT16 9BQ

Statement of circumstances relating to the resignation of Deloitte LLP as auditor to Compass Group PLC, in accordance with Section 519 of the Companies Act 2006

Deloitte LLP has tendered its resignation as auditor of Compass Group PLC, registration number 04083914. Our resignation letter has been issued following the conclusion of an audit tender process under which the Directors of Compass Group PLC indicated their decision to appoint another audit firm.

Delaste LLP

Deloitte LLP 14 March 2014

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 2 New Street Square, London EC4A 3BZ, United Kingdom

Deloitte LLP is the United Kingdom member firm of Deloitte Touche Tohmatsu Limited ("DTTL"), a UK private company limited
by guarantee, whose member firms are legally separate and independent entities. Please see www.deloi