8. External auditors

According to the Articles of Association, the external auditors are appointed for one year at a time. The term of office of the lead auditor is limited to a maximum of seven years. The mandate covers the substantial majority of companies held directly or indirectly within Helsana’s scope of consolidation. The role of the external auditors includes auditing the annual and consolidated financial statements, in accordance with the provisions laid down in law and the Articles of Association, for submission to the Annual General Meeting.

Ernst & Young AG, Zurich, has been the external auditor of the Helsana Group since 2006. Rolf Bächler has been the auditor in charge since 2017. Audit fees amounted to CHF 705,299 in 2023. No additional fees were incurred for management consulting in the year under review.