Auditing
According to Harvia’s Articles of Association, the company must have an auditor, which must be an audit firm approved by the Finnish Patent and Registration Office.
The statutory audit covers the company’s accounting, financial statements and administration for the financial year. In addition to the annual auditor’s report, the auditors regularly report their auditing observations to the Board of Directors and participate in the meetings of the Board’s Audit Committee.
The Audit Committee of the Board prepares a proposal on the appointments and remuneration of the auditor to the General Meeting as well as assesses the auditor’s independence, the audit plan, and the quality and scope of the audit services. In addition, the Audit Committee of the Board of Directors prepares a proposal regarding the sustainability auditor and their remuneration, taking into account the requirements of the Finnish Limited Liability Companies Act. The company’s auditor can also be appointed for this task if they have the required qualification as an authorized sustainability auditor.
Harvia’s Annual General Meeting elects the auditor and the sustainability auditor and decides on the remuneration of the auditor and the sustainability auditor. The auditor’s term expires at the end of the Annual General Meeting following the election.
Auditor
Authorized Public Accounting firm Deloitte Oy has been elected as the Auditor of the company and Authorized Public Accountant Johan Groop will act as the Responsible Auditor. The remuneration for the Auditor is paid according to the Auditor’s reasonable invoice.
The sustainability audit firm Deloitte Oy serves as the company’s authorized sustainability auditor for a term of office that lasts until the end of the company’s next Annual General Meeting. Johan Groop, ASA, APA will act as the responsible authorized sustainability auditor. The remuneration for the sustainability auditor is paid in accordance with a reasonable invoice approved by the company.
