1. Name of the external auditor:  "KPMG Audit" LLP.

2. External Audit Policy:  The purpose of the Policy is to organize effective activities to attract an external auditor, implement generally accepted procedures of their choice, ensure that the Company's external auditors maintain their independence status when providing audit and non-audit services and avoid conflicts of interest.

3. List of services provided by the external auditor, in addition to audit services:  "KPMG Audit" LLP provides services only for the audit of financial statements.

4. Description of the process of appointing an external auditor and interaction of the company's bodies with him:  In accordance with the legislation of the Republic of Kazakhstan and in the manner prescribed by the Company's internal document regulating the procurement of goods, works and services, the following procedures are carried out:

1) conducting procurement procedures for the services of an external auditor;

2) determination of the external auditor and the amount of payment for his services;

3) conclusion of an audit contract;

The contract for the audit is concluded in accordance with the requirements of the legislation of the Republic of Kazakhstan and the internal documents of the Company.

5. Duration of relationship with the external auditor:

The Company entered into a contractual relationship with KPMG Audit LLP to audit the financial statements for 2022-2023 on the basis of the concluded agreement No. 010340000953EEP2112034/00 dated December 30, 2021.

The procedures and rules regarding maintaining the independence of the external auditor are prescribed in the internal regulatory document of the Company "Policy for the organization of external audit in JSC "Agrarian Credit Corporation".

Policy for the organization of external audit in JSC "Agrarian Credit Corporation"