egetæpper a/s Appendix 1 to the terms of reference: Delivery of non-audit services In order to ensure that non-audit services provided by the auditor (audit firm) of egetæpper a/s comply with the Danish audit regulation and the audit committee’s independence requirements, the following guidelines apply: The guidelines have been prepared to ensure that the auditors of egetæpper a/s do not provide services that lead to a) The auditor making decisions on behalf of egetæpper. b) The auditor performing work subsequently to be audited (self-audit). c) The auditor acts as a representative of the party (eg legal proceedings). Approval of non-audit services All non-audit services provided by the audit firm must be assessed and approved prior to the commissioning. Approval is made according to the following principles: 1) Services listed on the list of approved services (see below) a. Services higher than 150 t.DKK must be approved by the CEO and the chairman of the Audit Committee. b. Services below 150 t.DKK can be approved by the company and its employees. 2) Services listed on the list of prohibited services (see below) a. Services may under no circumstances be performed by the audit firm. 3) For services not specifically listed on the list of approved or prohibited services it must be carefully considered whether the audit firm can perform the service. For services that may be provided by the audit firm, approval is made as follows: a. Services higher than 150 t.DKK must be approved by the CEO and the chairman of the Audit Committee. b. Services below 150 t.DKK can be approved by the CEO. Reporting on services provided Annual reporting is carried out for provided non-audit services to the Audit Committee.
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