ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

72 Çelebi Ground Handling 2024 Annual Report Among other matters, we communicate to those charged with governance, including significant internal control deficiencies identified during the audit, the planned scope and timing of the independent audit, and key audit findings. We have communicated to those charged with governance that we have complied with the ethical requirements regarding independence. Additionally, we have communicated to those charged with governance any relationships and other matters that could reasonably be thought to affect our independence, along with any related safeguards, if applicable. From the matters communicated to those charged with governance, we identify the most significant matters for the independent audit of the current period’s consolidated financial statements, referred to as key audit matters. In exceptional cases, where the law prohibits the disclosure of such matters to the public or where it is reasonably expected that the negative consequences of public disclosure would outweigh the public interest, we may decide not to report the relevant matter in our independent auditor’s report. B) Report on Other Legal and Regulatory Requirements In accordance with the fourth paragraph of Article 398 of the Turkish Commercial Code (TCC) No. 6102, the Auditor’s Report on the Early Detection of Risks System and Committee was submitted to the Company’s Board of Directors on March 11, 2025. Pursuant to the fourth paragraph of Article 402 of the TCC, no significant issues were identified regarding the Group’s bookkeeping arrangements or the compliance of the consolidated financial statements with the financial reporting provisions of the TCC and the Company’s Articles of Association for the period from January 1 to December 31, 2024. In accordance with the fourth paragraph of Article 402 of the TCC, the Board of Directors has provided the required disclosures and documents requested as part of the audit. The responsible auditor for conducting and concluding this independent audit is Kaan Birdal. Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi A member firm of Ernst & Young Global Limited Kaan Birdal, SMMM Partner 11 March 2025 İstanbul, Türkiye INDEPENDENT AUDITOR’S REPORT Güney Bağımsız Denetim ve SMMM A.Ş. Maslak Mah. Eski Büyükdere Cad. Orjin Maslak İş Merkezi No: 27 Daire: 57, 34485 Sarıyer, İstanbul - Türkiye Tel: +90 212 315 3000 Fax: +90 212 230 8291 ey.com Ticaret Sicil No: 479920 Mersis No: 0-4350-3032-6000017