Enea S.A. — Audit Report / Information 2025

Feb 10, 2025

Monika Bartoszewicz

CORE COMPETENCIES

Expert knowledge of Polish Accounting Standards (PAS) and International Financial Reporting Standards (IFRS)

Knowledge of financial statement auditing procedures

Knowledge of the functioning of the internal audit function and controls

Knowledge of laws and regulations applicable to public companies in Poland

Experience in auditing the financial statements of the largest public companies with significant State Treasury shareholdings

Experience in admission to trading of securities issued by companies listed on the WSE

EDUCATION

Certified auditor	since 2004
Polish Chamber of Certified Auditors
Executive MBA Program	1996 – 1997
University of Bristol, Bristol, UK & École nationale des ponts et chaussées, Paris, France
Master's degree	1989 – 1994
Warsaw School of Economics, Foreign Trade Department

Languages Polish – native; English – fluent; Russian – advanced;

PROFESSIONAL EXPERIENCE

KPMG Polska	1994 – 2020
Partner	2007 – 2020
Management Board Member	2014 – 2019
Head of the General Audit Department	2014 – 2019
Head of the Industrial Goods unit in the General Audit Department	2010 – 2014

Other activities:

• Member, initiator and co-founder of KPMG Audit Committee Institute in Poland
• Co-founder of the technical unit of KPMG Polish Professional Practice Desk
• Member of the KPMG Polish Capital Market Group unit

Polish Chamber of Certified Auditors, Warsaw branch 2007 – 2011

Management Board Member

As a certified auditor, she participated in the process of listing of shares on the Warsaw Stock Exchange and was responsible for the audit of financial statements of companies listed on the Warsaw Stock Exchange, such as PKN Orlen S.A., CIECH S.A., AMBRA S.A., PKP CARGO S.A., BIOTON S.A., FERRUM S.A., FERRO S.A., Grupa Azoty Zakłady Chemiczne Police S.A., MLP Group S.A., POLENERGIA S.A., PROCHEM S.A., ULMA CONSTRUCCION POLSKA S.A.

Within the Audit Committee Institute she prepared the topics for the meetings of Audit Committee and Supervisory Board members, including in terms of cooperation with the auditor, risk map, Audit Committee agendas, etc.

During her tenure as Head of the Audit Department from 2014 to 2019, KPMG was ranked No. 1 as "The Best Audit Firm" in the Rzeczpospolita and Parkiet rankings.

SOFT SKILLS

• Experience in the management of large teams an audit department of approximately 600 people
• Teamwork skills
• Good communication skills
• Professional skepticism