PSA - 2019 Universal Registration Document

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2019 Statutory auditors’ report on the consolidated financial statements

REPORT TO THE FINANCE AND AUDIT COMMITTEE We submitto the Financeand AuditCommitteea reportwhichincludesin particulara descriptionof the scopeof the auditand the audit programimplemented,as well as the results of our audit. We also report, if any, significantdeficienciesin internalcontrolregardingthe accounting and financial reporting procedures that we have identified. Ourreportto the FinanceandAuditCommittee includesthe risksof materialmisstatement hat,in our professional judgment,wereof most significancein the audit of the consolidatedfinancialstatementsof the currentperiodand whichare thereforethe key auditmattersthat we arerequired to describe in thisreport. We also provide the Finance and Audit Committeewith the declarationprovided for in Article 6 of Regulation (EU) No 537/2014, confirmingour independencewithinthemeaningof the rulesapplicablein Francesuchas set, in particular,by Articles L.822-10 to L.822-14 of the FrenchCommercialCode (Code de commerce) and in the FrenchCode of Ethics (Code de déontologie) for StatutoryAuditors. Where appropriate,we discuss with the Finance and Audit Committee the risks that may reasonably be thought to bear on our independence, and therelatedsafeguards.

Courbevoie andParis-LaDéfense, March 12, 2019 The Statutory Auditors French original signed by

MAZARS Thierry Blanchetier Charles Desvernois

ERNST &YOUNG et Autres Laurent Miannay Ioulia Vermelle

264

PSA - GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT