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Auditor

In accordance with Art. 47, 54 and 88 of the Federal Law "On Joint Stock Companies", subp. 11, para. 10.2, Art. 10, para. 11.1, Art.11, para. 24.12, Art.24 of the Company's Charter, the General Meeting of Shareholders approves the Company's Auditor annually to verify and approve the annual accounting (financial) statements of the Company.

According to subp. 4.1.3.3, para. 4 of the Regulations on the Audit Committee of the Board of Directors of Rosseti South PJSC, which was approved by the decision of the Board of Directors of the Company on March 11, 2016 (Minutes dated March 14, 2016, No.180/2016), participation in the development and approval of the conditions for conducting procurement procedures for the selection of an external auditor, the determination of the criteria for evaluating procurement participants, the significance of these criteria, and determination of the procedure for evaluating applications from procurement participants, as well as supervision over the conduct of an external audit and the selection of an auditor, falls within the competence of the Audit Committee of the Board of Directors of Rosseti South PJSC.

The decision of the Audit Committee of the Board of Directors (minutes No. 137 dated February 17, 2022) recommends that the Company carry out procurement procedures for the right to conclude an agreement to audit the financial statements of Rosseti South PJSC in accordance with RAS and IFRS for 2022 by participating in a centralized tender in electronic form, which is to be organized by Rosseti PJSC.

On behalf of the Company, PJSC Rosseti held an electronic tender on the electronic trading platform www.zakupki.gov.ru for the right to conclude an agreement for the provision of services for the mandatory annual audit of RAS statements and audit of IFRS statements of SDEs of PJSC Rosseti for 2022; according to the results of the tender, the collective participant was declared the winner, namely: the leader of the collective participant LLC "CATR - Audit Services" (Minutes of the meeting of the Tender Commission dated 12.05.2022, No. 7/468r). JSC Audit Company "Business Profile" is the second member of the collective participant. The Audit Committee of the Board of Directors of the Company decided (Minutes No.142 dated May 17, 2022) to recommend to the Board of Directors of PJSC Rosseti South to propose to the annual General Meeting of Shareholders of the Company to approve the association of auditors (collective participant) as part of CATR-Audit Services LLC (leader of the collective participant) (TIN 7709383532) (former name: Ernst & Young LLC) and Auditing Company BUSINESS PROFILE JSC (TIN 7735073914) (member of the collective participant) as the auditor of Rosseti South PJSC.

The Board of Directors of Rosseti South PJSC decided on May 18, 2022 (Minutes No.481/2022 dated May 20, 2022) to recommend that the annual General Meeting of Shareholders of Rosseti South PJSC approves the association of auditors (collective participant) as part of CATR-Auditing Services LLC (leader of the collective participant) (TIN 7709383532) (former name: Ernst & Young LLC) and Auditing Company BUSINESS PROFILE JSC (TIN 7735073914) (member of the collective participant) as the auditor of Rosseti South PJSC.

Information about the Auditor of the Company

CATR-Auditing Services LLC (until April 12, 2022, it was called Ernst & Young LLC) has been operating in the Russian audit and consulting services market since 2002; the company has considerable experience in providing audit and audit-related services to the largest public and private Russian companies.

The BUSINESS PROFILE Group is one of the largest Russian organizations; it has been providing professional services in the field of legal and tax consulting, management and financial consulting, audit, valuation, accounting outsourcing and Due Diligence since 1995. At the moment, the Group includes more than 60 companies that operate in 29 cities throughout Russia. From year to year, the Group is among the tops in the lists of the largest audit, appraisal and consulting organizations in Russia according to the RAEX analytical agency. According to the RAEX rating agency, the BUSINESS PROFILE Group ranks 21st among the largest audit organizations in 2020.

Information on the Auditor's membership in self-regulatory organizations of auditors

Since January 31, 2020, CATR-Auditor Services LLC is a member of the Self-Regulatory Organization of Auditors Association "Sodruzhestvo" (SRO AAS) to be included in the register of auditors and audit organizations SRO AAS under the main registration number 12006020327.

Joint Stock Company Audit Company "Business Profile" is a member of the Self-Regulatory Organization of Auditors Association "Sodruzhestvo" (SRO AAC); certificate of membership No. 7893 in accordance with the decision of the Board of SRO AAC dated December 28, 2016 (Minutes No. 275).