Grant Thornton Consulting Ltd. is committed to ensuring the highest level of impartiality, objectivity, and independence in all services provided to our clients. It is of fundamental importance to our organization that professional judgment, decision‑making, and service delivery remain free from any actual or perceived conflicts of interest under all circumstances.

Our Principles

1. Commitment to impartiality
Every employee of our company is required to comply with independence regulations and ensure that no personal, financial, or other interest influences their professional judgment. The management of Grant Thornton Consulting Ltd. considers it particularly important to:

• prevent conflict‑of‑interest situations that may threaten impartiality,
• assess and manage emerging risks,
• preserve the integrity and credibility of our services,
• document transparently compliance with independence requirements.

2. Independence and conflict‑of‑interest requirements
In the course of its operations, Grant Thornton Consulting Ltd. pays special attention to:

• the proper reporting and monitoring of financial and personal interests,
• the continuous review of business relationships and service scopes,
• the analysis of independence risks related to client relationships,
• conducting relationship checks in the International Relationship Check (IRC/GRS) system,
• compliance with the requirements of the Global Restricted Lists (GRL / GCL) and the GIS system.

The purpose of these requirements is to ensure that our company complies with national and international independence regulations under all circumstances.

3. Managing risks threatening impartiality
Our company applies regular control mechanisms:

• weekly and monthly independence controls under the direction of the Compliance Manager,
• pre‑engagement conflict‑of‑interest reviews for new and existing clients,
• continuous documentation in the GIS, GRS, and internal records.

Any conflict‑of‑interest situations identified are investigated without delay, and corrective measures are taken if necessary.

4. Employee obligations
All employees of Grant Thornton Consulting Ltd. are required to:

• participate in annual independence and ethics training,
• complete the annual independence declaration,
• report any circumstances that may jeopardize independence,
• keep their mandatory declarations up to date in the GIS system.

Violation of these rules may result in disciplinary action, or in serious cases, termination of employment.

5. Responsibilities of management
The management of Grant Thornton Consulting Ltd. ensures:

• the continuous updating of the policy,
• the organization‑wide adherence to independence regulations,
• the operation of an appropriate control environment,
• the provision of necessary resources.

Management always supports the reporting and transparent handling of concerns related to impartiality.

Budapest, 20 January 2026

Gábor Szarka
Managing Director