Memorandum on the adoption of the Code of Professional Ethics in Accounting of the Accountants Association in Poland

We confirm that on October 1, 2026, the company NWAGNER Tax & Accounting - Financial Advisor Sp. z o.o. submitted a formal Signatory Declaration and adopted for unconditional application in its operations the Code of Professional Ethics in Accounting, adopted by the Accountants Association in Poland. Submission of the declaration constitutes a binding commitment of the organization to conduct all accounting, tax, and advisory processes based on the fundamental canons of professional ethics: Integrity and objectivity: Performing entrusted tasks with impartiality and eliminating any conflicts of interest. Highest professional diligence: Providing services in accordance with the applicable legal status, case law, and current substantive knowledge. Secrecy and confidentiality: Ensuring absolute protection of all data and business secrets entrusted by our Clients. Social and institutional responsibility: Ensuring the security of economic trade and the transparency of financial reporting. This constitutes a guarantee of service standards and ethical security for all entities cooperating with NWAGNER Tax & Accounting - Financial Advisor Sp. z o.o.