1. Commitment to quality
Our company operates its professional activities in accordance with the principles of the ISQM 1 quality management standard, which ensures that our services comply with professional, ethical, and regulatory requirements as well as the needs of our clients. The Grant Thornton Hungary quality management manual provides detailed guidance on defining quality objectives, assessing risks, and managing them.

2. Quality culture and corporate values
Our operations are guided by the value system of the Grant Thornton global network, the CARE principles: Collaboration, Agility, Respect, Excellence. These values guide our client relationships and internal processes, promoting high‑quality work, innovation, and strategic thinking.

3. Leadership responsibility and governance
The ultimate responsibility for quality management lies with the Managing Partner, who ensures that the quality‑focused mindset and professional requirements are embedded at all organizational levels. The operational management and oversight of quality assurance are carried out by the Quality Risk Management Committee (QRMC), consisting of senior professionals who regularly assess risks, feedback, and necessary improvements.

4. Quality objectives and continuous improvement
Our goal is that all our services comply with the following principles:

• Reliability and professional accuracy
• Compliance with professional standards (ISQM1, IESBA, GTIL requirements)
• Objectivity and independence
• Timely, high‑quality delivery
• Transparent and ethical operation
• Mature application of risk management processes

As part of our quality management system, we are committed to identifying, assessing, and managing risks, and we review and continuously improve our quality objectives annually.

5. Ethical compliance and independence
Employees of Grant Thornton Consulting Ltd. act in accordance with the Code of Conduct, the IESBA Ethical Code, relevant regional requirements, and the high ethical standards of the Grant Thornton network.
We pay particular attention to:

• preventing conflict‑of‑interest situations,
• complying with independence rules,
• regular training and review of ethical standards.

Ethics and independence are essential components of delivering high‑quality services.

6. Service quality and professional competence
Our team members perform their work with high professional preparedness, relevant experience, and continuous training. Grant Thornton Hungary ensures the necessary resources, technological background, and methodological support in all service areas, thus ensuring the highest level of client satisfaction.

7. Monitoring, feedback, and improvement
Our quality management system includes:

• regular internal quality reviews (IQR),
• external inspections and audits,
• root cause analysis,
• definition and implementation of corrective actions,
• management evaluations and annual quality reports.

These ensure the continuous improvement of our service quality and our compliance with the expectations of Grant Thornton International and the regulatory environment.

8. Commitment to clients
Our goal is to provide our clients with:

• outstanding professional quality,
• reliable and transparent work,
• effective communication,
• value‑based consulting and assurance services,
  which support their growth and sustainability in the long term.

Grant Thornton Consulting Ltd. hereby declares that its activities are guided by a commitment to quality at every stage, and it does everything to fully comply with international and domestic professional requirements as well as its own high internal standards.

Budapest, 20 January 2026

Gábor Szarka
Managing Director