PJSC RusHydro annually conducts an independent external audit of financial (accounting) reports according to Russian and international standards. Selection of an external auditor who independently reviewed the accounting (financial) statements of PJSC RusHydro under RAS and IFRS for 2015–2017, was conducted in the manner of an open tender.

Competitive selection of the Auditor of PJSC RusHydro was carried out on the basis of the Federal Law of April 5, 2013 44-FL "On the contract system in the procurement of goods, works, services for the provision of state and municipal needs" (the date of procurements - February 27, 2015, the d ate of final decision - April 8, 2015). The tender documentation was approved by the Federal Agency for State Property Management. Following the results of the competitive procedures, JSC PwC Audit was declared the winner.

JSC PwC Audit is a member of the self-regulatory organisation of auditors - Non-Profit Partnership Audit Chamber of Russia (NP ACR).

In 2017, JSC PwC Audit conducted an independent audit of the Company's accounting (financial) statements for 2016 in accordance with the Russian Accounting Standards, and JSC PwC Audit prepared the consolidated financial statements for 2016 in accordance with the International Financial Reporting Standards.

In addition, JSC PwC Audit conducted a review of the consolidated interim financial statements of the issuer for the three and six months ending on June 30, 2017, and the three and nine months ending on September 30, 2017.

In 2018 JSC PwC Audit conducted the independent audit of the accounting (financial) statements of the Company for 2017 in accordance with the Russian Accounting Standards, and JSC PwC Audit compiled the consolidated financial statements for 2017in accordance with International Financial Reporting Standards.

In 2017, the Audit Committee considered a number of issues related to the work of the external auditor, including the analysis of the Company's accounts and the evaluation of the results of the external audit of the Company's accounts for compliance with the legislation of the Russian Federation, International Standards of Auditing, and other regulatory legal acts and standards.