Luxottica Group, S.p.A. (LUX)

External Auditor

        An external auditing company, registered in the register of certified public accountants, appointed at the Shareholders' Meeting is entrusted with auditing activities.

        The current auditing company is Deloitte & Touche, whose assignment will be terminated when the financial statements for fiscal year 2005 are approved.

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IV.    CODES OF CONDUCT AND PROCEDURES

        Codes of conduct and other similar procedures designed to ensure that all activity is conducted in accordance with the principles of transparency, fairness and loyalty underpin the Group's Corporate Governance framework.

External Auditor

        An external auditing company, registered in the register of certified public accountants, appointed at the Shareholders' Meeting is entrusted with auditing activities.

        The current auditing company is Deloitte & Touche, whose assignment will be terminated when the financial statements for fiscal year 2005 are approved.

7

IV.    CODES OF CONDUCT AND PROCEDURES

        Codes of conduct and other similar procedures designed to ensure that all activity is conducted in accordance with the principles of transparency, fairness and loyalty underpin the Group's Corporate Governance framework.