Auditors

Auditors and sustainability reporting assurance provider 

The statutory external audit for the financial period includes auditing of accounting records, financial statements, and administration. In addition to the auditor’s report issued annually, the auditors report to the Board on their audit findings on a regular basis. Kalmar’s financial period is the calendar year.

According to the Articles of Association, the company has one auditor which must be an audit firm approved by the Finnish Patent and Registration Office, and the principal auditor must be an authorised public accountant. The auditor is elected annually at the AGM for a term expiring at the end of the next AGM. 

The AGM of Kalmar on 27 March 2025 elected Ernst & Young Oy as Kalmar’s auditor, in accordance with a proposal by the Board of Directors. Kristina Sandin was appointed the principal auditor by Ernst & Young. Auditors’ fees are compensated against an invoice approved by the company.

In accordance with the EU Corporate Sustainability Reporting Directive (CSRD) and national legislation related thereto, Kalmar prepares a sustainability report. The AGM on 27 March 2025 elected authorised sustainability auditor Ernst & Young Oy as Kalmar’s sustainability reporting assurance provider. Ernst & Young Oy has notified that Kristina Sandin will act as the responsible sustainability reporting assurance provider. The sustainability reporting assurance provider’s fees will be paid according to an invoice approved by the company.

Auditors’ fees