Sopra Steria - 2020 Universal registration document

2 RISK FACTORS AND INTERNAL CONTROL Procedures relating to the preparation and processing of accounting and financial information

%'$ *' $' ( # # $ ) # # ! () ) " #)( The interim and annual consolidated financial statements are presented to Executive Management by the Finance Department. As part of their annual accounts close-out at 31 December, the financial statements of Sopra Steria Group and its subsidiaries undergo a legal audit by the Statutory Auditors in order to be certified. A limited review is also performed on 30 June. As part of its assignment to monitor the legal control of the financial statements, the Audit Committee takes note of the Statutory Auditors’ work and conclusions during the review of the interim and annual financial statements. The Audit Committee examines the financial statements, notably in order to review the Company’s exposure to risks, verify that the procedures for gathering and controlling information guarantee its reliability, and ensure that accounting policies have been applied consistently and appropriately. It gathers comments from the Statutory Auditors. The Group’s financial statements are then presented to the Board of Directors for approval.

# # ! $""*# ) $#( The Financial Communications and Investor Relations Department, which is supervised by the Chairman of the Board of Directors, manages the Group’s financial communications. The Group communicates financial information via several different means, notably: press releases; p the Universal Registration Document and the various reports and p disclosures that it contains; the presentation of the interim and annual financial statements. p The Group’s website has a dedicated “Investors” section that presents all of the aforementioned items as well as other regulatory or informative items.



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