Moncler - Annual Report 2024

Moncler Group | Annual Report 2024 494 |

paragraph 1a) of Legislative Decree 39/2010, the Board duly sent the

supplementary report to the Board of Directors, without making any observations.

In accordance with Article 19, paragraph 1e) of Legislative Decree 39/2010, the

Board of Statutory Auditors – again in its role as “Internal Control and Accounts

Auditing Committee” – verified and monitored the independence of the auditing

firm. In conducting these audits, no situations were found that would compromise

the independence of the auditing firm, nor were there any causes of incompatibility,

within the meaning of the applicable regulations. This has also been confirmed by

the declaration given by Deloitte & Touche under Article 6, paragraph 2a) of EU

Regulation 537/2014.

6.2 Activities of the Board of Statutory Auditors with reference to non-

audit services

With reference to non-audit services, at the request and with the support of the

Board, in June 2021 the Company adopted a specific procedure governing the

awarding of mandates to auditing firms and their networks, in relation to non-audit

services (“Internal Procedure for the awarding of mandates for non-audit services

to the auditors of the Group and companies in its network”).

During 2024, in accordance with the provisions of Article 19, paragraph 1e) of

Legislative Decree 39 2010 and Article 5, paragraph 4 of EU Regulation 537/2014,

the Board of Statutory Auditors, in its role as the Internal Control and Accounts

Auditing Committee, pre-reviewed the proposals submitted for its attention

regarding the conferral of non-audit services to the Auditing Firm or to companies

in its network.

In its assessment, the Board of Statutory Auditors verified that these services were

compatible with the prohibitions imposed in Article 5 of EU Regulation 537/2014,

and also the absence of potential risks to the auditors’ independence deriving from

the provision of non-audit services, in view of the provisions of Legislative Decree

392010 Articles 10 et seq in the Issuers Regulation Article 149bis et seq and

the Code of professional ethics confidentiality and professional secrecy as well

as the independence and objectivity of persons authorised to perform the legal

auditing of accounts published on 30 March 2023 and adopted by decision of the

State General Accounting Office of the Ministry of Economy and Finance on 23

March 2023

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