2021 Universal Registration Document

6 2021 PARENT COMPANY FINANCIAL STATEMENTS

Statutory Auditors’ report on the parent company financial statements

Responsibilities of the Statutory Auditors relating to the audit of the parent company financial statements

management, as well as associated information provided in the parent company financial statements; it assesses the appropriateness of management’s application of p the going concern principle and, depending on the evidence collected, whether or not any material uncertainty exists relating to events or circumstances that may call into question the Company’s ability to continue as a going concern. This assessment relies on evidence collected up to the date of its report, noting that subsequent circumstances or events may call into question the continuity of operations. If it concludes that a material uncertainty exists, it shall draw readers’ attention to the information provided in the parent company financial statements relating to this uncertainty or, if this information is not provided or is not relevant, it shall give a qualified certification or refuse to certify the financial statements; it assesses the overall presentation of the parent company p financial statements and evaluates whether the parent company financial statements reflect underlying transactions and events in a way that gives a true and fair view. 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 parent company 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 with 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)

Audit aim and approach It is our responsibility to prepare a report on the parent company financial statements. Our aim is to obtain reasonable assurance that the parent company financial statements taken as a whole are free of material misstatement. Reasonable assurance corresponds to a high level of assurance, although this does not guarantee that an audit performed in accordance with professional standards systematically allows for all material misstatements to be detected. Misstatements may be due to fraud or error and are considered material when it can reasonably be expected that they may, taken individually or combined, influence the financial decisions of users made on the basis of the financial statements. As specified in Article L. 823-10-1 of the French Commercial Code, our assignment of certifying the financial statements does not consist of guaranteeing the viability or quality of your Company’s management. Within the framework of an audit performed in accordance with professional standards applicable in France, the Statutory Auditor uses its professional judgment throughout the audit process. In addition: it identifies and assesses the risk of the parent company financial p statements containing material misstatements, whether due to fraud or error, defines and implements audit procedures in light of these risks, and collects evidence that it deems sufficient and appropriate to form a basis for its opinion. The risk of failure to detect a material misstatement due to fraud is higher than in the case of a material misstatement due to error, as fraud may involve collusion, falsification, deliberate omissions, false statements or circumvention of internal control procedures; it familiarises itself with internal controls relevant for the audit in p order to define appropriate audit procedures under the circumstances, and not with the aim of expressing an opinion on the effectiveness of internal control procedures; it assesses the appropriateness of accounting policies used and p the reasonable nature of accounting estimates made by

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

ACA Nexia

Mazars

Olivier Juramie

Alain Chavance

Jérôme Neyret

This is a free translation into English of the Statutory Auditors’ report on the parent company 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.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021