Internal audit

In accordance with the Board’s work procedure and the work procedures for the subsidiaries Nordnet Bank AB and Nordnet Pensionsförsäkring AB and the regulations of the Swedish Financial Supervisory Authority, the Board has appointed an independent review/internal audit function that is directly subordinate to the Board. The work of this independent review function will be based on a review plan established annually by the Board. This review will involve assessments of the internal control of the operations and of its appropriateness. The audit company Deloitte has acted as the independent reviewer since late 2007.