Auditors

The auditors’ principal duty is to ensure that the financial statements have been prepared in accordance with valid regulations and give a true and fair view of the company’s performance and financial position, as well as other necessary information, to the company’s stakeholders.

Other main targets are to ensure that internal auditing and risk management has been properly organised, and that the organisation operates in compliance with instructions and within the framework of issued authorisations. The division of labour between external and internal auditing is organised so that internal auditing ensures that the organisation operates in accordance with the company’s internal guidelines.

In accordance with the Articles of Association, An Authorised Public Accountants Organisation shall be elected as the Company’s auditor. The auditor shall designate an Authorized Public Accountant having principal responsibility. The term of office of the auditor is the financial year during which the auditor is appointed. The duties of the auditor end at the conclusion of the first Annual General Meeting following the expiry of its term of office.

In 2025, Elisa’s Annual General meeting elected Ernst & Young Oy, Authorised Public Accountants Organisation and Authorised Sustainability Audit Firm, as the company’s auditor and sustainability reporting assurer. Terhi Mäkinen (APA) and Authorised Sustainability Auditor (ASA) was elected as the responsible auditor and the sustainability reporting auditor with principal responsibility.