2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS

Statutory Auditors’ report on the consolidated financial statements

REPORT TO THE AUDIT COMMITTEE We send a report to the Audit Committee setting out in particular the scope of our audit work and the programme of works carried out, as well as the conclusions of our work. We also bring to its attention, if applicable, any significant weaknesses in internal control procedures that we have identified as regards procedures relating to the preparation and treatment of accounting and financial information. The information provided in the report to the Audit Committee includes risks of material misstatement, which we deem to have been the most significant for our audit of the consolidated financial

statements for the financial year and which therefore constitute key audit matters, which it is our duty to describe in this report. We also provide the Audit Committee with the declaration required by Article 6 of Regulation (EU) No. 537-2014 attesting to our independence within the meaning of applicable regulations in France as set out in particular by Articles L. 822-10 to L. 822-14 of the French Commercial Code and in the French Code of Ethics for Statutory Auditors. If applicable, we shall discuss with the Audit Committee the risks to our independence and safeguarding measures implemented. (1)

Paris et Courbevoie, 3 March 2022 The Statutory Auditors French original signed by

ACA Nexia

Mazars

Olivier Juramie

Alain Chavance

Jérôme Neyret

This is a free translation into English of the Statutory Auditors’ report on the consolidated financial statements of the Company issued in French. It is provided solely for the (1) convenience of English-speaking users. This Statutory Auditors’ report includes information required under European regulations and French law, such as information about the appointment of the Statutory Auditors and the verification of information concerning the Group presented in the Management Report. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.

237

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021