Audit services

Services comprise statutory audit and signing of the annual accounts for Metroselskabet I/S and Hovedstadens Letbane I/S. Thus, there are two separate audit tasks, which are tendered together, as well as the audit of any subsidiaries of Metroselskabet and Hovedstadens Letbane at any given time. The current subsidiaries of Metroselskabet, Komplementarselskabet København Syd By ApS and København Syd By P/S, are expected to be transferred primo 2027. The audit also includes the declarations, special accounts, statements and reports, etc., which, in accordance with the legislation in force at any given time, must be provided with a separate audit signature. For Metroselskabet, the audit is carried out in cooperation with the National Audit Office, which is appointed by the state. The National Audit Office and Metroselskabet's appointed auditor have a joint responsibility for the overall audit, issue a joint signature and audit protocol. The auditors agree on the detailed division of tasks. The task distribution in recent years has been that the auditor appointed by the municipalities (Copenhagen Municipality and Frederiksberg Municipality) has handled the financial audit, while the National Audit Office has handled the legal-critical audit (SOR 6) and the administrative audit (SOR 7). For Hovedstadens Letbane, the audit is carried out exclusively by the appointed auditor. Metroselskabet has established an Audit and Sustainability Committee, where meetings are held three times a year. The National Audit Office and the company's appointed auditor participate in these meetings. A similar committee has not been established in Hovedstadens Letbane. In both companies, auditors generally participate in 1-2 board meetings annually. In addition, the services include usual, short-term assistance and advice in connection with the audit, including answering telephone and other ongoing inquiries regarding accounting matters. The audit must be carried out in accordance with the Danish and international auditing standards in force at any given time, and the auditor is obliged, in connection with the performance of the task, to keep informed about relevant national legislation, EU regulations and other rules and standards of importance for the audit task.