BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 126 INDEPENDENT AUDITOR’S REPORT We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. B) Reports on Independent Auditor’s Responsibilities Arising from Other Regulatory Requirement 1) Pursuant to Article 398 of the Turkish Commercial Code (“TCC”) no. 6102, the auditor’s report on early detection of risk system and the authorized committee is submitted to the Parent Company’s Board of Directors on 28 February 2023. 2) Pursuant to subparagraph 4, Article 402 of “TCC”, no significant matter has come to our attention that causes us to believe that the Parent Company’s bookkeeping activities for the period 1 January – 31 December 2022 is not in compliance with the code and provisions of the Parent Company’s articles of association in relation to financial reporting. 3) Pursuant to subparagraph 4, Article 402 of “TCC”, the Board of Directors submitted to us the necessary explanations and provided required documents within the context of audit. Hüseyin Çetin is the auditor responsible for conducting and finalizing this independent audit. Yeditepe Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (Associate member of PRAXITY AISBL) Hüseyin Çetin, YMM Partner İstanbul, 28 February 2023