Central Pattana : List of the proposed Auditors and Audit Fees for the year 2024

(Enclosure 5)

For Deliberation of Agenda Item 6: To Consider and Approve the Appointment of the External Auditor and Determination of the Audit Fee For 2024

Information of the External Auditors and Audit Fees for the year 2024

The Board of Directors agreed to appoint the Company's auditor and to determine the auditing fees for the year 2024, which have already been agreed by the Audit and Corporate Governance Committee, to propose to the Shareholder's meeting as follows:

1. Appointing auditors of KPMG Phoomchai Audit Ltd., as name listed below. Anyone of them shall be empowered to audit and express their opinion on the financial statement for the year 2024.

	Names	CPA Registration No.	Service Period
1)	Ms. Vannaporn	Jongperadechanon	4098	6 Years (2018-2023)
2)	Ms. Bongkot	Amsageam	3684	2 Years (2016-2017)
3)	Ms. Vilaivan	Pholprasert	8420	-
4)	Mrs. Sasithorn	Pongadisak	8802	-
5)	Ms. Natcha	Uwattanasombut	11416	-

KPMG Phoomchai Audit Ltd. and the persons proposed as auditor of the Company are not shareholder and have no relationship or any interest with the Company and subsidiaries, executives, major shareholders or related persons, in a way that may impact their performing task independently.

2. Determining the Company's audit fee from KPMG Phoomchai Audit Ltd. as follows:

		Year 2023 (Baht)	Year 2024 (Baht)
1)	Audit fee	3,200,000	3,400,000
2)	Non audit fee	-	-

Audit fee of 2024 increases from 2023 by Baht 200,000 as there are new projects to be operated in 2024 namely Central Nakhon Sawan and Central Nakhon Pathom.

3. Acknowledgement of the audit fee for the 2024 of the Company's subsidiaries audited by KPMG Phoomchai Audit Ltd. in Thailand and other firms in overseas, the fees of which are borne by each subsidiary as follows:

Audit fee	2023 (Baht)	2024 (Baht)
1. Audit fees of the Company's subsidiaries
in Thailand
- Number of subsidiaries	40 companies	40 companies
- Amount of fee	7,100,000	7,170,000
2. Audit fees of the Company's subsidiaries
in overseas
- Number of subsidiaries	3 Companies	4 Companies
- Amount of fee	539,600	614,400
Total audit fees of the subsidiaries	7,639,600	7,784,400

2023 Auditor and Audit fee Page 1/5

(Enclosure 5)

For Deliberation of Agenda Item 6: To Consider and Approve the Appointment of the External Auditor and Determination of the Audit Fee For 2024

List of subsidiaries audited by KPMG Phoomchai Audit Ltd. and

other firms (in case of subsidiaries in oversas)

Subsidiaries in Thailand total of 40 companies

1. Central World Co., Ltd.
2. Central Pattana Khon Kaen Co., Ltd
3. CPN Pattaya Co., Ltd.
4. CPN Residence Co., Ltd.
5. Bangna Central Property Co., Ltd.
6. Central Pattana Nine Square Co., Ltd.
7. Central Pattana Development Co., Ltd.
8. CPN Korat Co., Ltd.
9. Central Pattana Rama 2 Co., Ltd.
10. Central Pattana Rattanathibet Co., Ltd.
11. Central Pattana Realty Co., Ltd.
12. Central Pattana Rama 3 Co., Ltd.
13. CPN Rayong Co., Ltd.
14. Thai Business Fund 4
15. Central Food Avenue Co., Ltd.
16. Central Pattana Chiangmai Co., Ltd.
17. CPN Global Co., Ltd.
18. CPN City Co., Ltd.
19. CPN Complex Co., Ltd.
20. CPN Residence Khon Kaen Co., Ltd.
21. C.S. City Co., Ltd.
22. CPN Estate Co., Ltd.
23. Suanlum Property Co., Ltd.
24. Phraram 4 Development Co., Ltd.
25. Sala Daeng Property Management Co., Ltd.
26. CPN REIT Management Co., Ltd.
27. Dara Harbour Co., Ltd.
28. CPN Pattaya Hotel Co., Ltd.
29. CPN Residence Management Co., Ltd.
30. CPN Village Co., Ltd.
31. Chanakun Development Co., Ltd.
32. Bayswater Co., Ltd.
33. CentralPattana Life Co., Ltd.
34. Phruksachart Property Co., Ltd.
35. Siam Future Development Plc.

2023 Auditor and Audit fee Page 2/5

(Enclosure 5)

For Deliberation of Agenda Item 6: To Consider and Approve the Appointment of the External Auditor and Determination of the Audit Fee For 2024

1. Petchkasem Power Center Co., Ltd.
2. Ekkamai Lifestyle Center Co., Ltd.
3. Siam Future Property Co., Ltd.
4. Ratchayothin Avenue Co., Ltd.
5. Ratchayothin Avenue Management Co., Ltd.

Subsidiaries in overseas total of 40 companies

1. Global Retail Development & Investment Limited
2. CPN Ventures Sdn. Bhd.
3. Central Plaza i-City Real Estate Sdn. Bhd.
4. CPN Global Vietnam

2023 Auditor and Audit fee Page 3/5

(Enclosure 5)

For Deliberation of Agenda Item 6: To Consider and Approve the Appointment of the External Auditor and Determination of the Audit Fee For 2024

Information on auditors' profile for the year 2024

1. Ms. Vannaporn Jongperadechanon: CPA Registration No. 4098

Position	: Partner, Audit & Assurance at KPMG Phoomchai Audit Ltd.
Experiences	: Vannaporn has more than 36 years of extensive experience
	providing services for clients in listed companies, local and
	international companies and across a wide range of industries
	such as real estate, hotel, technologies, healthcare and hospitality
	business in accordance with various accounting frameworks,
	including Thai GAAP, IFRS and US GAAP and join secondment
	program in Australia.
Education	: Bachelor degree of Accounting, Thammasat University
	: Master degree of Accounting, Chulalongkorn University
Professional associations/	: Member of Thailand Federation of Accounting Professions
Licenses	: Certified Public Accountant, Thailand

• Authorized Auditor oftheSecuritiesand Exchange Commission, Thailand

2. Ms. Bongkot Amsageam: CPA Registration No. 3684

Position	: Partner, Audit & Assurance at KPMG Phoomchai Audit Ltd.
Experiences	: Bongkot has more than 36 years of extensive experience across
	a wide range of industries in accordance with various accounting
	frameworks, providing service to local and multinational
	clients. Take care group of companies listed on the Stock
	Exchange of Thailand (SET), and other group of companies
	and also being an auditor for companies operating international
	businesses which must prepare financial statements in accordance
	with the International Financial Reporting Standards (IFRS).
Education	: Bachelor of Accounting, Thammasat University
	: Master of Business Administration, Thammasat University
Professional associations/	: Member of Thailand Federation of Accounting Professions
Licenses	: Certified Public Accountant, Thailand

• Authorized Auditor of the Securities and Exchange Commission, Thailand

3. Ms. Vilaivan Pholprasert: CPA Registration No. 8420

Position	: Partner, Audit & Assurance at KPMG Phoomchai Audit Ltd.
Experiences	: Vilaivan has 20 years of audit experience providing services
	for clients in both local and international companies across a
	wide range of industries in accordance with various accounting
	frameworks, including Thai GAAP and IFRS. She was international
	assignee under the exchange program, covering industrial,
	healthcare, government and trading sector, at KPMG USA
	during 2011-2012.
Education	: Bachelor of Accountancy Program, Kasetsart University
Professional associations/	: Member of Thailand Federation of Accounting Professions
Licenses	: Certified Public Accountant, Thailand
	: Authorized Auditor oftheSecuritiesand Exchange Commission, Thailand
	: Experience as a special speaker at the Federation of Accounting
	Professional of Thailand (TFAC)

2023 Auditor and Audit fee Page 4/5

(Enclosure 5)

For Deliberation of Agenda Item 6: To Consider and Approve the Appointment of the External Auditor and Determination of the Audit Fee For 2024

4. Mrs. Sasithorn Pongadisak: CPA Registration No. 8802

Position	: Partner, Audit & Assurance at KPMG Phoomchai Audit Ltd.
Experiences	: Sasithorn is an Audit & Assurance Partner who has more
	than 20 years of audit experience providing services for
	clients in both local and international companies across a
	wide range of industries. Sasithorn is also the Head of
	KPMG's Private Enterprise strategic unit. Her specialty is
	taking care of IPO clients, startups, family business and help
	them grow their businesses.
Education	: Bachelor of Business Administration, Thammasat University
	: Master of Business Administration, Chulalongkorn University
Professional associations/	: Member of Thailand Federation of Accounting Professions
Licenses	: Certified Public Accountant, Thailand

• Authorized Auditor of the Securities and Exchange Commission, Thailand

5. Ms. Natcha Uwattanasombut: CPA Registration No. 11416

Position	: Director, Audit & Assurance at KPMG Phoomchai Audit Ltd.
Experiences	: Natcha has 15 years of audit experience in various industries
	covering Real Estate, Media, Manufacturing, Trading, Services
	including international company and listed companies. She also
	being an auditor for companies operating international businesses
	which must prepare financial statements in accordance with
	the International Financial Reporting Standards (IFRS).
Education	: Bachelor of Commerce and Accountancy, Chulalongkorn University
	: Master of Commerce and Accountancy, Chulalongkorn University
Professional associations/	: Member of Thailand Federation of Accounting Professions
Licenses	: Certified Public Accountant, Thailand

2023 Auditor and Audit fee Page 5/5