Change of Auditor

12 June 2014

Company Number: 2779134

Bupa Finance plc

(the 'Company')

Change of Auditor

The Company's auditor, KPMG Audit Plc has instigated an orderly wind down of its business. Consequently, KPMG Audit plc has resigned from their position and a resolution to appoint KPMG LLP, an intermediary parent of KPMG Audit plc, as auditor was accepted by the Company's shareholder on 11 June 2014.

KPMG Audit plc has deposited a statement with the Company to confirm that there are no circumstances connected with their resignation as auditor which should be brought to the attention of the Company's members or creditors. A copy of this statement will shortly be available at: www.morningstar.co.uk/uk/NSM

ENDS