Groupe Renault - 2020 Universal Registration Document

337 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2020 04 STATUTORY AUDITORS’ REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS GROUPE RENAULT GROUPE RENAULT: A COMPANY THAT ACTS RESPONSIBLY CORPORATE GOVERNANCE FINANCIAL STATEMENTS RENAULT AND ITS SHAREHOLDERS ANNUAL GENERAL MEETING OF RENAULT ON APRIL 23, 2021 ADDITIONAL INFORMATION obtains an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the P circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control; evaluates the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by P management in the consolidated financial statements; assesses the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, P whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. This assessment is based on the audit evidence obtained up to the date of his audit report. However, future events or conditions may cause the Company to cease to continue as a going concern. If the statutory auditor concludes that a material uncertainty exists, there is a requirement to draw attention in the audit report to the related disclosures in the consolidated financial statements or, if such disclosures are not provided or inadequate, to modify the opinion expressed therein; evaluates the overall presentation of the consolidated financial statements and assesses whether these statements represent the underlying P transactions and events in a manner that achieves fair presentation; obtains sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to P express an opinion on the consolidated financial statements. The statutory auditor is responsible for the direction, supervision and performance of the audit of the consolidated financial statements and for the opinion expressed on these consolidated financial statements. Report to the Audit, Risks and Compliance Committee We submit to the Audit, Risks and Compliance Committee a report which includes in particular a description of the scope of the audit and the audit program implemented, as well as the results of our audit. We also report, if any, significant deficiencies in internal control regarding the accounting and financial reporting procedures that we have identified. Our report to the Audit, Risks and Compliance Committee includes the risks of material misstatement that, in our professional judgment, were of most significance in the audit of the consolidated financial statements of the current period and which are therefore the key audit matters, that we are required to describe in this audit report. We also provide the Audit, Risks and Compliance Committee with the declaration provided for in Article 6 of Regulation (EU) N° 537/2014, confirming our independence within the meaning of the rules applicable in France such as they are set in particular by Articles L.822-10 to L.822-14 of the French Commercial Code ( Code de commerce ) and in the French Code of Ethics (Code de déontologie) for statutory auditors . Where appropriate, we discuss with the Audit, Risks and Compliance Committee the risks that may reasonably be thought to bear on our independence, and the related safeguards. Paris La Défense, February 24, 2021 The statutory auditors French original signed by KPMG Audit A division of KPMG S.A. Bertrand Pruvost MAZARS Loic Wallaert