NON-AUDIT SERVICES The Company may decide to employ the external auditor on assignments additional to their statutory audit duties, where the auditor’s expertise and experience with the Company and the Group are important. The Audit and Risk Committee has considered the position and is satisfied that the provision of the non-audit services did not compromise the auditor for the following reasons: – All non-audit services are to be reviewed by the Board to ensure they do not impact the impartiality and objectivity of the auditor; and – None of the services undermine the general principles relating to auditor independence. There were no non-audit services or other fees paid to Grant Thornton during the year (2023: nil). AUDITOR’S INDEPENDENCE DECLARATION The lead auditor’s independence declaration for the twelve months ending 30 June 2024 has been received and can be found on page 31. Signed in accordance with a resolution of the directors. Mr David Williams Non-Executive Chairman 21 August 2024 Directors’ Report continued 30 INOVIQ Limited
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