Sopra Steria - 2018 Registration document

PARENT COMPANY FINANCIAL STATEMENTS Statutory Auditors’ report on the parent company financial statements

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; p it assesses the overall presentation of the parent company 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. 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 parent company financial statements for the financial year and which therefore constitute key matters of our audit 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 2019

Auditeurs & Conseils Associés ACA Nexia


Olivier Juramie

Bruno Pouget



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