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In accordance with the Company's Charter (hereinafter — NSD), financial statements are subject to annual review by an audit organization. The audit organization appointed by the General Meeting of Shareholders of NSD conducts the audit in accordance with the legislation of the Russian Federation on the basis of a contract concluded with NSD.
The audit report and annual financial statements are subject to preliminary review by the Audit Commission of the Supervisory Board of NSD and the Revision Commission, which confirms the reliability of the data contained in the annual financial statements. The audit report and annual financial statements of NSD are annually submitted for consideration to the Annual General Meeting of Shareholders of NSD.
In accordance with Article 19 of the Law "On the Central Depository", the Central Depository must undergo operational audit at least once every two years in accordance with international standards for service organization control systems.
In 2025, NSD conducted an assessment of potential counterparties from among the largest audit companies in Russia as part of a tender selection procedure and sent proposals to participate in the tender. Based on the analysis of commercial proposals from tender participants, LLC "FBK" was selected as the organization conducting the operational audit (Procurement Event Protocol No. 10 dated August 29, 2025), with which a contract was concluded for conducting an operational audit of the central depository in accordance with the requirements of Federal Law dated 07.12.2011 No. 414-FZ "On the Central Depository" and Bank of Russia Directive dated 29.05.2023 No. 6428-U "On requirements for operational audit conducted at the central depository, as well as on requirements for the central depository's activities during operational audit" (hereinafter — Bank of Russia Directive No. 6428-U).
LLC "FBK" is a member of the Self-Regulatory Organization of Auditors Association "Sodruzhestvo", located at: Russia, Moscow, 119192, Michurinsky Avenue, Building 21, Building 4, since 06.07.2015 under number (ORNZ) 11506030481.
No factors that could or may affect the independence of the organization that conducted the operational audit of NSD were identified.
On November 28, 2025, NSD received a report on the results of the operational audit of the Central Depository conducted by an independent auditor in accordance with Bank of Russia Directive No. 6428-U. No discrepancies were identified as a result of the audit.
In 2023, NSD conducted an assessment of potential counterparties from among the largest audit companies in Russia as part of a tender selection procedure and sent proposals to participate in the tender. Based on the analysis of commercial proposals from tender participants, by decision of the NSD Tender Committee dated June 23, 2023 (Protocol 13-23), JSC "Technologii Doveriya - Audit" was selected as the organization conducting the operational audit, with which a contract was concluded for conducting an operational audit in accordance with International Standard on Assurance Engagements (ISAE) 3402, Type 2.
JSC "Technologii Doveriya – Audit" is a member of the Self-Regulatory Organization of Auditors Association "Sodruzhestvo", located at: Russia, Moscow, 119192, Michurinsky Avenue, Building 21, Building 4, since 31.01.2020 under number (ORNZ) 12006020338.
No factors that could or may affect the independence of the organization that conducted the operational audit of NSD were identified.
On November 2, 2023, NSD received an unmodified opinion from an independent auditor of the service organization providing assurance on the service organization's control means in accordance with International Standard on Assurance Engagements (ISAE) 3402, Type 2. The opinion was received regarding the description of central depository services prepared by NSD and regarding the structure and functioning of control means related to the internal control objectives stated in the description.
In 2021, NSD conducted an assessment of potential counterparties from among the largest international audit companies in Russia as part of a tender selection procedure and sent proposals to participate in the tender. Based on the analysis of commercial proposals from tender participants, by decision of the NSD Tender Committee dated May 21, 2021 (Protocol 11-21), JSC "Deloitte & Touche CIS" was selected as the organization conducting the operational audit, with which a contract was concluded for conducting an operational audit in accordance with International Standard on Assurance Engagements (ISAE) 3402, Type 2.
Number in the control copy of the Register of Auditors and Audit Organizations of the Ministry of Finance of the Russian Federation ORNZ 12006020384.
JSC "Deloitte & Touche CIS" is a member of the Self-Regulatory Organization of Auditors Association "Sodruzhestvo", located at: Russia, Moscow, 119192, Michurinsky Avenue, Building 21, Building 4.
No factors that could or may affect the independence of the organization that conducted the operational audit of NSD were identified.
On December 20, 2021, NSD received an opinion from an independent auditor of the service organization providing assurance on the service organization's control means in accordance with International Standard on Assurance Engagements (ISAE) 3402 as a result of the operational audit. The opinion was prepared according to the second type and does not contain a modified opinion. The opinion was received regarding NSD's internal control processes in the area of providing depository services, central depository services, payment system, triparty services, repository, information and technological services.