Ubisoft 2016 Annual Report Download - page 77

Governance, risks, riskmanagement andinternalcontrol
3
Statutory auditors’ report on the report oftheChairman of the Board of Directors ofUbisoft EntertainmentSA
3.3 Statutory auditors’ report on the report
oftheChairman of the Board of Directors
ofUbisoft EntertainmentSA
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 fi nancial information issued in French and it is provided solely for the
convenience of English speaking readers.
This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards
applicable in France.
Dear Shareholders,
As Statutory Auditors of Ubisoft Entertainment SA and in accordance with Article L. 225-235 of the French Commercial Code, we hereby
report to you on the report prepared by the Chairman of the Board of Directors of your company in accordance with Article L. 225-37
of the French Commercial Code for the year ended March 31, 2016.
It is the Chairman’s responsibility to prepare and submit for the approval of the Board of Directors a report describing the internal control
and risk management procedures implemented by the Company and providing the other information required by Article L. 225-37 of
the French Commercial Code, particularly as regards corporate governance.
It is our responsibility:
♦ 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 fi nancial information; and
♦ to certify that the report contains the other information required by Article L. 225-37 of the French Commercial Code, but not to
verify the accuracy of that other information.
We conducted our audit in accordance with the professional standards applicable in France.
❙ INFORMATION CONCERNING INTERNAL CONTROL AND RISK MANAGEMENT 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 internal
control and risk management procedures relating to the preparation and processing of accounting and fi nancial information contained
in the Chairman’s report. These procedures consist notably of:
♦ reviewing the internal control and risk management procedures for preparing and processing accounting and fi nancial 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;
♦
determining if any material shortcomings in internal control procedures for preparing and processing accounting and fi nancial
information identifi ed during our audit have been appropriately disclosed in the Chairman’s report.
On the basis of our audit, we have no matters to report on the information relating to the Company’s internal control and risk management
procedures relating to the preparation and processing of the accounting and fi nancial information contained in the report prepared by
the Chairman of the Board of Directors in accordance with Article L. 225-37 of the French Commercial Code.
❙ OTHER INFORMATION
We certify that the report of the Chairman of the Board of Directors contains the other information required by Article L. 225-37 of the
French Commercial Code.
Rennes, June 20, 2016
KPMG Audit
Division of KPMG S.A.
MB Audit
Vincent Broyé
Partner
Roland Travers
Partner
- Registration Document 2016 75