INDEPENDENCE GROUP NL SUSTAINABILITY REPORT 2017

Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements in undertaking this assurance engagement. Assurance practitioner’s responsibilities Our responsibility is to express a limited assurance conclusion based on our work performed on the Sustainability report of Independence Group NL. We conducted our limited assurance engagement in accordance with the Standard on Assurance Engagements ASAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information . That standard requires that we comply with ethical requirements, including independence requirements, apply Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements and plan and perform our procedures to obtain limited assurance about whether any matters come to our attention that causes us to believe that the disclosures relating to the subject matter in the report of the company for the year 1 July 2016 to 30 June 2017 has not been prepared with reference to the Global Reporting Initiative (‘GRI’) G4.This does not mean that separate conclusions are expressed for each subject matter. In a limited assurance engagement, the evidence gathering procedures are more limited than for a reasonable assurance engagement, and therefore significantly less assurance is obtained than in a reasonable assurance engagement. The procedures selected depend on our judgement. In forming our conclusion on the subject matter, we performed, amongst others, the following procedures: • Obtain an understanding of the structure of the sustainability organisation and of the stakeholder engagement ; • Make enquiries of personnel involved in the preparation of the sustainability report regarding the preparation process, the underlying internal control system and selected sustainability information ; • Analytical procedures on selected subject matter contained in the sustainability report ; • Agree Socio-Economic contributions to supporting documentation ; • Assess reasonableness of Lost Time Injury Frequency rate, including the underlying inputs ; • Comparison of selected sustainability information with corresponding data in the audited consolidated financial statements, the group management reports and other statutory reports ; and • Assessing the presentation of selected sustainability information regarding the sustainability performance. BDO Audit (WA) Pty Ltd Phillip Murdoch Director Perth, 10 November 2017 IGO SUSTAINABILITY REPORT 2017— 91