PSA - 2019 Universal Registration Document

PEUGEOT S.A. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019 Statutory Audit Report on the 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 significance in the auditof the financialstatementsof the currentperiodandwhichare thereforethe key auditmattersthatwe are required to describein thisreport. We also provide the Finance and Audit Committeewith the declarationprovided for in Article 6 of Regulation (EU) No. 537/2014, confirmingour independencewithin the meaningof the rules applicablein France as they are set in particularby Articles L.822-10to L.822-14of the French CommercialCode (Code de commerce) and in the French Code of Ethics (Code de déontologie) for Statutory Auditors.Whereappropriate,we discusswith the Financeand AuditCommitteethe risks that may reasonablybe thoughtto bear on our independence, and therelatedsafeguards.

Courbevoie andParis-LaDéfense, March 12, 2020 The Statutory Auditors French original signed by

MAZARS

ERNST &YOUNG et Autres

Thierry Blanchetier

Charles Desvernois

Laurent Miannay

LouliaVermelle

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GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT