Engaging our auditor

Our committee manages the Group’s relationship with the external auditor. Each year, we assess their performance, effectiveness and independence and recommend their reappointment or removal to the Board.

The Group’s external auditor is Deloitte, and the lead partner is Ryan Duffy.

Effectiveness of the external audit process

Our committee makes recommendations to the Board on whether to reappoint the external auditor, their independence from our business, and the scope and fee for the audit. After reviewing and challenging the work done by Deloitte during the year, we approved its terms of engagement and are fully satisfied with its performance, objectivity, quality of challenge and independence.

As outlined in the FRC’s Audit Committees and External Audit: Minimum Standard, in May 2026, the committee performed an annual effectiveness of the external audit process. Based on feedback obtained from both committee members and management through different forms which included tailored surveys, the committee was satisfied that the audit was performed to a sufficiently high standard.

We recommended to the Board that Deloitte be reappointed as our external auditor for the 2027 financial year. The Board will recommend this to shareholders at our 2026 AGM.

Our committee works in line with the UK Corporate Governance Code, the FRC Guidance on Audit Committees and EU regulations on audit reform for our external audit tendering timetable.

​During the year, we completed a competitive external audit tender, details of which are set out in Part 6 of this report. Until the newly selected auditor takes position, the annual re‑appointment process will continue to apply to our current statutory auditor, subject to our committee’s ongoing assessment of their performance, independence and objectivity.

Our choice of auditor is not restricted by contractual obligations or a minimum appointment period. We’ve complied with the provisions of the Competition and Markets Authority’s Order for this financial year relating to audit rotation and tendering and the provision of non-audit services.

Working with our auditor

The lead external audit partner and his team attend our committee meetings to provide insight and challenge and to report on their review of the half year results and audit of the year-end financial statements. To facilitate open dialogue and assurance, we also hold private sessions with our auditor without management present.

Our committee chair regularly meets with Deloitte outside scheduled committee meetings.

A number of external audit teams participate in the audit, given the need to report both our own financial results and to report to our parent company, Bharti Airtel.

Throughout the year, audit teams deliver:

• A half year review report on Airtel Africa’s interim condensed consolidated financial statements by Deloitte UK
• The audit report on Airtel Africa’s consolidated and company-only financial statements signed by Deloitte UK
• Local statutory accounts audited by each Deloitte Africa team, with some of this work done by Deloitte India

​During its half year and full year results reporting, Deloitte did not report any significant deficiencies in controls or issues with our accounting judgements and estimates.

Our committee receives a detailed audit plan from Deloitte identifying key risks and areas of focus. We review and challenge this external audit plan, including audit scope and materiality, to make sure Deloitte has identified all key risks and developed robust audit procedures and communication plans. We also look at the quality of auditors’ reports throughout the year and consider responses to accounting, financial control and audit issues as they arise.

During the year, Deloitte held its group planning meeting in Nairobi, and visited four of our top seven OpCos (Nigeria, Kenya, DRC and Zambia). While they had planned to visit a further three, local travel restrictions (in Tanzania, for example) prevented this. Deloitte oversaw their component auditors in these OpCos virtually. Deloitte also visited the shared service centre in India and facilitated a Group-wide planning session with component audit teams in India. Deloitte engaged virtually with the Group finance team in Dubai in light of the recent geopolitical tensions in the region.

Using our auditor for non-audit services

We safeguard auditor independence and objectivity through a number of control measures, including limiting the nature and value of non-audit services performed by the external auditor.

Bearing in mind the need for relationships with other audit firms, where we consider our external auditor to have the most appropriate skills, expertise and safeguards, we may use them for certain acceptable non-audit services. We will only do so in line with law or regulation or where there are significant efficiencies to be had when this is done in combination with the audit. Their knowledge of our business may make such services more cost effective and ensure confidentiality.

Our non-audit services policy sets out the circumstances in which the external auditor can provide non-audit services to the Group.

It restricts the provision of non-audit services to those allowable under the FRC Revised Ethical Standard and provides a monetary threshold to management for pre-approved limit.

Under our policy, the committee has delegated authority to the CEO and CFO to approve permitted non-audit services up to $50,000, with any amount above this needing committee approval. Our committee reviews and approves any non-audit services with fees above the monetary threshold or not stipulated by the non-audit services policy.

Our review of the auditor’s performance during the reporting period included non-audit services and the ability of Deloitte to maintain independence while providing these services.

Non-audit services work for the financial year included:

• Half year review work for our company
• Internal control attestation in Zambia and Nigeria required by local regulations
• Certification of Smartcash Payment Services Bank Limited’s customers’ deposits required by local regulations in Nigeria
• Mobile money regulatory reporting required by local regulations in Uganda
• UK Single Electronic Format (UKSEF) ESEF assurance
• Interim review of financial statements required by regulation in Chad, DRC, Uganda and Republic of the Congo, alongside tax attestation in the DRC
• The potential IPO of Airtel Money
• Agreed procedures for some ESG metrics

The value of this was $1.3m, representing approximately 18% of Deloitte’s total remuneration as set out in note 8.1 to the consolidated financial statements.