kathmandu annual report 2012 27 PricewaterhouseCoopers, 5 Sir Gil Simpson Drive, Burnside, PO Box 13244, Christchurch 8053 New Zealand T: +64 3 374 3000, F: +64 3 374 3001, www.pwc.com/nz 20 September 2012 This declaration is in respect of Kathmandu Holdings Limited and the entities it controlled during the period. As lead auditor for the audit of Kathmandu Holdings Limited for the year ended 31 July 2012, I declare that to the best of my knowledge and belief, there have been: Auditor’s Independence Declaration a) no contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and b) no contraventions of any applicable code of professional conduct in relation to the audit. Robert Harris Partner PricewaterhouseCoopers