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Transparency Report 2019 EY Finland Transparency Report 2019: EY [country] 1 Contents Message from the Country Managing Partner and the EY Finland Assurance Leader ............................................................. 3 About Us ................................................................................................................................... Error! Bookmark not defined. Legal structure, ownership and governance..........................................................................................................................5 Network arrangements....................................................................................................................................................... 6 Commitment to sustainable audit quality. ........................................................................................................................... .8 Infrastructure supporting quality ........................................................................................................................................ …8 Instilled professional values .................................................................................................................................................. 9 Internal quality control system ........................................................................................................................................... 10 Client acceptance and continuance ..................................................................................................................................... 11 Performance of audits ........................................................................................................................................................ 12 Review and consultation ..................................................................................................................................................... 13 Rotation and long association ............................................................................................................................................. 14 Audit quality reviews .......................................................................................................................................................... 15 External quality assurance review ..................................................................................................................................... 166 Compliance with legal requirements .................................................................................................................................... 16 Independence practices..................................................................................................................................................... 17 Continuing education of audit professionals ....................................................................................................................... 19 Revenue and remuneration ............................................................................................................................................... 20 Financial information ......................................................................................................................................................... 20 Partner remuneration ........................................................................................................................................................ 21 Appendix 1: List of PIE audit clients .................................................................................................................................. 22 EY Finland PIE audit clients ................................................................................................................................................ 22 Appendix 2: ...................................................................................................................................................................... 24 More information about EY can be found at ey.com. Transparency Report 2019: EY Finland 2 Message from the Country Managing Partner and the EY Finland Assurance Leader Welcome to the 2019 Transparency Report of Ernst & Young Oy (EY Finland). We believe that how we advance sustainable audit quality, manage risk and maintain our independence as auditors should be transparent to our stakeholders. We value regular dialogue, and this report is one of the ways in which we advise our stakeholders on what we are doing in each of these areas. Executing high-quality audits continues to be our top priority and is at the heart of our commitment to serve the public interest. It enables us to grow the global EY network successfully and responsibly, while achieving our purpose of building a better working world. Auditors play a vital role in the functioning of capital markets by promoting transparency and supporting investor confidence. Companies, regulators and other stakeholders count on us to deliver excellence in every engagement. We are focused on investing in tools to improve what we do, creating the highest-performing teams, and building trust and confidence in the audits we perform. EY Finland’s reputation is based on and grounded in providing high- quality professional audit services objectively and ethically to every company we audit. We embrace the transparency objectives of the European Union’s 8th Company Law Directive and, the EU audit regulation and the Finnish Auditing legislation, which require Finnish statutory auditors of public interest entities (PIEs) to publish annual transparency reports. The 2019 EY Finland Transparency Report complies with the Directive and the EU audit regulation, and covers the fiscal year ending 30 June 2019. In this report, you can learn more about our internal quality control system; how we instill professional values; how we perform an audit; our review and consultation processes; our approach to audit quality reviews; and our independence practices. EY Finland is focused on enhancing audit quality and upholding our independence, informed by several matters, including external and internal inspection results. Continuous improvement of audit quality requires us to challenge approaches to audit execution, and we focus on this by evaluating all inspection findings and taking responsive actions. The need for trust and confidence in financial reporting in our capital markets has never been greater, and auditors play an important role in this regard. Transparency Report 2019: EY [country] 3 We encourage all our stakeholders — including our clients and their investors, audit committee members and regulators — to continue to engage with us on our strategy as well as any of the matters covered in this report. Mikko Äijälä Mikko Järventausta Country Managing Partner Assurance Leader Ernst & Young Oy Ernst & Young Oy EY is committed to doing its part in building a better working world. The insights and quality services we EY’s purpose: deliver help build trust and confidence in the capital markets and in economies building a the world over. We develop better working outstanding leaders who team to world deliver on our promises to stakeholders. In so doing, we play a critical role in building a better working world for our people, our clients and our communities. Transparency Report 2019: EY [country] 4 About Us cooperation between them, but it does not control them. EMEIA Limited is a member firm of EYG, has no financial operations and does not provide any professional services. Legal structure, ownership and Each Region elects a Regional Partner Forum (RPF), whose governance representatives advise and act as a sounding board to Regional leadership. The partner elected as Presiding In Finland, Ernst & Young Oy is an authorized accountant Partner of the RPF also serves as the Region’s firm organized in Helsinki and is a member firm of Ernst & representative on the Global Governance Council Young Global Limited, a UK company limited by guarantee (see page 6). (EYG). In this report, we refer to ourselves as In Europe, there is a holding entity, EY Europe SCRL (EY “EY Finland,” “we,” “us” or “our.” EY refers collectively to Europe). EY Europe is a Limited Liability Cooperative the global organization of the member firms of EYG. Company (SCRL or CVBA) incorporated in Belgium. It is an audit firm registered with the Institut des Reviseurs d’Entreprises (IRE-IBR) in Belgium, but it does not carry out EY Finland’s governance and managing bodies audits or provide any professional services. The Shareholder’s Annual General Meeting (AGM) exercises EY Europe has been formed to replace the holding entity the highest power of decision at EY Finland. The Board of Ernst & Young Europe LLP, a UK registered audit firm, in Directors is annually elected by the Annual General Meeting order to ensure continued compliance with the EU’s and it is responsible for the duties set by the Finnish Statutory Audit Directive after the UK will have ceased to be Companies Act and by the Articles of Association. an EU Member State. EY Europe SCRL acquired control of EY Finland as of 21 To the extent permitted by local legal and regulatory March 2019 as set out in the articles of association. The requirements, EY Europe has acquired or will acquire voting professionals in the service of EY Finland hold more than control of the EYG member firms operating in Europe. EY 99% of the equity of the company. Europe is a member firm of EYG. EY Europe acquired voting
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