Ubisoft 2014 Annual Report Download - page 208

Governance and Internal Control
2014
203
2 STATUTORY AUDITORS’ REPORT PREPARED PURSUANT
TO ARTICLE L. 225-235 OF THE FRENCH COMMERCIAL
CODE ON THE REPORT OF THE CHAIRMAN OF THE
BOARD OF DIRECTORS
This is a free translation into English of the statutory auditors’ report issued in French prepared in
accordance with Article L.225-235 of the French commercial code on the report prepared by the
Chairman of the Board of Directors on the internal control procedures relating to the preparation and
processing of accounting and financial information issued in French and it is provided solely for the
convenience of English speaking users.
This report should be read in conjunction with, and construed in accordance with, French law and
professional auditing standards applicable in France.
Financial year ending March 31, 2014
Dear Shareholders,
In our capacity as statutory auditors of Ubisoft Entertainment SA and pursuant to the provisions of
article L. 225-235 of the French Commercial Code, we hereby present our report on the report
prepared by Ubisoft Entertainment SA’s Chairman pursuant to Article L. 225-37 of the French
Commercial code for the financial year ended March 31, 2014.
It is the responsibility of the Chairman to draw up and submit to the approval of the Board of Directors
a report describing the internal control and risk management procedures implemented by Ubisoft
Entertainment SA and providing the other information required by the Article L. 225-37 of the French
Commercial code, in particular as regards corporate governance.
We are charged:
- to report our observations concerning the information contained in the Chairman’s report, with
regard to the internal control and risk management procedures used for preparing and processing
accounting and financial information, and
- to attest that the report comprises the other information required by the Article L.225-37 of the
French Commercial Code, but not to verify the accuracy of that other information.
We have carried out our work in accordance with the prevailing standards of the profession in France.
Information concerning internal control procedures relating to the preparation and treatment of
accounting and financial information
The professional standards require that we plan and perform the audit to assess the accuracy of the
information concerning control audit and risk management procedures relating to the preparation and
processing of accounting and financial information contained in the Chairman’s report. These
procedures consist notably of:
 reviewing the internal control procedures for preparing and processing accounting and financial
information underlying the information presented in the Chairman’s report as well as in existing
documentation.
 reviewing the background work carried out in order to produce the information and the existing
documentation.