SOPRA_STERIA_REGISTRATION_DOCUMENT_2017

2017 CONSOLIDATED FINANCIAL STATEMENTS Statutory Auditors’ report on the consolidated financial statements

p it assesses the overall presentation of the consolidated financial statements and evaluates whether the consolidated financial statements reflect underlying transactions and events in a way that gives a true and fair view; p as regards financial information from persons or entities within the scope of consolidation, it collects information that it deems sufficient and appropriate to express an opinion on the consolidated financial statements. It is responsible for the management, supervision and performing of the audit of the consolidated financial statements as well as the opinion expressed on these financial statements. 7.2 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 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.

The Statutory Auditors

Paris and Courbevoie, 12 April 2018

Auditeurs & Conseils Associés ACA Nexia

Mazars

Olivier Juramie

Bruno Pouget

196

SOPRA STERIA REGISTRATION DOCUMENT 2017