AXWAY_REGISTRATION_DOCUMENT_2017

CORPORATE GOVERNANCE AXWAY GROUP AND ITS BUSINESS ACTIVITIES Statutory Auditors’ report on the annual financial statements CORPORATE RESPONSIBILITY

CONSOLIDATED FINANCIAL STATEMENTS

2017 ANNUAL FINANCIAL STATEMENTS

CAPITAL AND AXWAY SOFTWARE STOCK

INFORMATIONS ADMINISTRATIVES ETbJURIDIQUES

COMBINED GENERAL MEETING OFb6bJUNEb2018

Report to the Audit Committee We submitted a report to the Audit Committee setting forth, notably, the scope of the audit activities and the work program implemented, together with our audit findings. We also made that Committee aware of any significant internal control weaknesses that we may have identified as regards the procedures for preparing and processing accounting and financial information. Among the elements communicated in the report to the Audit Committee are the risks of significant anomaly, which we deem to have been highest for the audit of the annual financial statements

for the fiscal year, and which therefore constitute the key points of the audit that we describe in this report. We also provided the Audit Committee with the declaration prescribed by Article 6 of Regulation (EU) no. 537-2014 confirming our independence, within the meaning of the rules applicable in France, as laid down notably in Articles L. 822-10 to L. 822-14 of the French Commercial Code and in the code of ethics governing the Statutory Auditors’ profession. Where applicable, we advised the Audit Committee of any risks calling into question our independence, and the safeguarding measures applied.

Courbevoie and Paris, 20bApril 2018 The Statutory Auditors

Auditeurs & Conseils Associés – ACA Nexia

Mazars

Sandrine Gimat

Bruno Pouget

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AXWAY - 2017 REGISTRATION DOCUMENT

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