Transparency report

In accordance with the Law on Statutory Audit, Professional Organization of Certified Auditors and Chartered Accountants (Law No. 10091, dated March 5, 2009, as amended by Law 47/2016), audit firms performing statutory audits for public interest entities are required to publish an annual Transparency Report.

For ThinkSmart Audit & Consultancy Services, our annual Transparency Report provides comprehensive details on the following aspects:

• Our company’s legal structure and shareholder composition.

• The legal and organizational relationships we maintain within our network.

• Our governance framework.

• The internal quality control system that we implement.

• The results of our most recent quality assurance review.

• A list of public interest entities for which we have conducted statutory audits.

• Our practices and policies regarding auditor independence.

• Our continuing professional development policy for employees.

• Financial information detailing our current financial condition.

• The criteria used for determining the remuneration of our statutory auditors.

This report is designed to ensure transparency, accountability, and confidence in our audit processes.