Straumann Group

External auditors

The Annual General Meeting elects the Group’s external auditors on an annual basis. In April 2025, Ernst & Young AG, Basel (EY), was reappointed as the auditor for Straumann Holding AG for its twelfth consecutive one-year term. The lead auditor, Fabian Meier, a Swiss Certified Public Accountant, assumed responsibility for the engagement in 2023.

An auditor tender will be launched after the successful implementation of SAP S/4 Hana.

Information instruments pertaining to the external audit

EY provides the Audit & Risk Committee with a detailed report on the audit of the financial statements, including significant findings related to financial accounting, reporting and the internal control system. In 2025, EY attended two Audit & Risk Committee meetings, including sessions held without Group management present. The Audit & Risk Committee assesses the effectiveness of the external auditors’ work in line with Swiss law, focusing on their understanding of the Group’s business, controls and accounting issues, along with their handling of significant matters in Group and statutory accounts. The Chair of the Committee also receives regular briefings to remain informed about audit progress.

Audit fees are ultimately approved by the Audit & Risk Committee and EY’s independence is maintained by restricting its engagement in non-audit services. The Group follows a formal policy governing the engagement of external auditors for non-audit services, including defined limits on permitted services. Each non-audit service engagement is reviewed against this policy before authorization is granted.

The worldwide fees paid to the auditors are outlined in the table below.