2013 Registration document and annual financial report - page 133

Registration Document 2013
131
Corporate Governance
3
Statutory Auditors’ report
3.3. STATUTORY AUDITORS’ REPORT ON THE REPORT OF
THE CHAIRMAN OF ACCOR’S BOARD OFDIRECTORS
Prepared in accordance with Article L.225-235 of the French Commercial Code
Year ended December 31, 2013
This is a free translation into English of the Statutory Auditors’ report issued in French and 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.
To the Shareholders,
In our capacity as Statutory Auditors of Accor and in accordance with Article L. 225-235 of the French Commercial Code (
Code de
commerce
), we hereby report to you on the report prepared by the Chairman of your Company in accordance with Article L. 225-37 of
said Code for the year ended December 31, 2013.
It is the responsibility of the Chairman of the Board of Directors to prepare and to submit to the Board of Directors for approval a report
describing the internal control and risk management procedures implemented within the Company and providing the other information
required by Article L. 225-37 of the Commercial Code, notably concerning corporate governance.
It is our responsibility:
ƒƒ
to report to you our observations on the information set out in the Chairman’s report on internal control and risk management procedures
related to the preparation and processing of accounting and financial information; and
ƒƒ
to attest that the report includes the other information required by Article L. 225-37 of the Commercial Code, it being specified that
it is not our responsibility to assess the fairness of this information.
We conducted our work in accordance with professional standards applicable in France.
Information concerning the internal control and risk management procedures relating to the
preparation and processing of financial and accounting information
The professional standards require that we perform procedures to assess the fairness of the information set out in the Chairman’s report
on internal control and risk management procedures relating to the preparation and processing of financial and accounting information.
These procedures mainly consisted of:
ƒƒ
obtaining an understanding of the internal control and risk management procedures relating to the preparation and processing of financial
and accounting information on which the information presented in the Chairman’s report is based, and of the existing documentation;
ƒƒ
obtaining an understanding of the work performed to support the information given in the report and the existing documentation.
ƒƒ
determining whether any material weaknesses in the internal control procedures relating to the preparation and processing of financial
and accounting information that we may have identified in the course of our work are properly described in the Chairman’s report.
On the basis of our work, we have no matters to report on the information given on internal control and risk management procedures
relating to the preparation and processing of financial and accounting information, set out in the Chairman of the Board’s report prepared
in accordance with Article L. 225-37 of the Commercial Code.
Other information
We attest that the Chairman’s report includes the other information required by Article L. 225-37 of the Commercial Code.
Neuilly-sur-Seine and Paris-La Défense, March 18, 2014
The Statutory Auditors
French original signed by:
DELOITTE & ASSOCIÉS
Pascale Chastaing-Doblin
ERNST & YOUNG et Autres
Jacques Pierres
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