The General Meeting appoints the external auditor on the recommendation of the Supervisory Board. The external auditor attends the Supervisory Board meeting where the external auditor's report on the audit of the financial statements and the review of the sustainability statement are discussed, and is also available for the General Meeting at which the financial statements are adopted.
The Audit Committee reports annually to the Supervisory Board on the functioning of and developments in the relationship with the external auditor. The external auditor attends the Supervisory Board meeting where the external auditor’s report on the audit of the financial statements and the review of the sustainability statement are discussed, and is also available for the General Meeting at which the financial statements are adopted. The external auditor also attends the meeting of the Supervisory Board held to discuss the six-monthly figures. In principle, the external auditor attends Audit Committee meetings, unless the Audit Committee determines otherwise.
As of the 2024 financial year, the annual accounts of Alliander N.V. will be performed by PricewaterhouseCoopers Accountants N.V.