Report 14/2026
Partial termination of the agreement for the assurance service of sustainability reporting
Current report no. 14/2026
Dated 2026-10-29
Hour: 15:42
Legal basis: Art. 56 section 1 item 2 of the Act on Public Offering - current and periodic information
The Management Board of Grupa Pracuj S.A. with its registered office in Warsaw (the “Company”) hereby informs that on 29 October 2026 partially terminated by mutual agreement of the parties the agreement for the provision of sustainability reporting assurance services concluded on 21 March 2025 between the Company and Ernst & Young Audyt Polska spółka z ograniczoną odpowiedzialnością spółka komandytowa (the “Audit Firm”) (the “Agreement”). The subject of the Agreement was the performance of assurance services aimed at obtaining limited assurance with respect to the sustainability reporting of the Grupa Pracuj S.A. Capital Group for the years ending 31 December 2024, 31 December 2025 and 31 December 2026. The termination concerned the sustainability reporting assurance service for the year ending 31 December 2026, i.e. a service that had not yet been performed.
The reason for the termination of the Agreement was the amendment to the Accounting Act of 29 September 1994 (the “Accounting Act”) introduced by the Act of 27 February 2026, which enabled the Company, including as a dominant entity of the Capital Group, to benefit from an exemption from the obligation to prepare sustainability reporting for the year ending 31 December 2026. In connection with the change in the above-mentioned regulations, the Company’s Management Board adopted a resolution to opt out of the above requirement. As a consequence, the performance of the sustainability reporting assurance service for the year ending on 31 December 2026 became groundless, and therefore it was necessary to terminate the Agreement in this respect. In the Company and Audit Firm’s view, the termination of the Agreement occurred for a justified reason in accordance with Article 66(7) of the Accounting Act.
During the term of the Agreement, there were no cases of issuing a qualified opinion, an adverse opinion, or a refusal to issue an opinion on sustainability reporting, nor were there any disagreements between the Company and the Audit Firm regarding the interpretation or application of legal provisions or provisions of the Company’s statutes concerning the subject matter, scope and level of sustainability reporting assurance.
On the date of termination, the Company’s Management Board informed the Polish Financial Supervision Authority and the Polish Agency for Audit Oversight about this.
In the attachment the Company provides the letter of the Audit Firm addressed to the Polish Financial Supervision Authority containing an explanation of the reasons for the termination of the Agreement.
At the same time, the Management Board of the Company will make disclosures in the report on the activities of the Company and its Capital Group to the extent resulting from Article 49(3) of the Accounting Act, including key financial and non-financial performance indicators as well as information relating to employee-related and environmental matters.
Detailed legal basis:
§ 5 item 4) of the Regulation of the Minister of Finance of 6 June 2025 on current and periodic information provided by issuers of securities and conditions for recognizing as equivalent information required by the laws of a non-member state.
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