2014 Registration Document and Annual Financial Report - page 124

Corporate GOVERNANCE
3
Statutory Auditors’ report, prepared in accordance with Article L.225-235 of the French Commercial
Code (Code deCommerce) on the report prepared by theChairman of the Board of Directors
3.3. STATUTORY AUDITORS’ REPORT, PREPARED
IN ACCORDANCE WITH ARTICLE L.225-235
OF THE FRENCH COMMERCIAL CODE
(CODE
DE COMMERCE)
ON THE REPORT PREPARED BY
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 and risk management
procedures relating to the preparation and processing of accounting and financial information issued in French and is provided solely for
the convenience of English speaking users.
This report should be read in conjunction and construed in accordancewith French law and the relevant professional standards applicable in France.
Year ended December 31, 2014
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 on the report prepared by the Chairman of your Company in accordance with Article L.225-37 of the French Commercial
Code
(Code de commerce)
for the year ended December 31, 2014.
It is the Chairman’s responsibility to prepare, and submit to the Board of Directors for approval, a report on the internal control and risk
management procedures implemented by the company and containing the other disclosures required by Article L.225-37 of the French
Commercial Code, particularly in terms of corporate governance.
It is our responsibility:
ƒƒ
to report to you on the information contained in the Chairman’s report in respect of the internal control and risk management procedures
relating to the preparation and processing of the accounting and financial information; and
ƒƒ
to attest that this report contains the other disclosures required by Article L.225-37 of the French Commercial Code , it being specified
that we are not responsible for verifying the fairness of these disclosures.
We conducted our work in accordance with professional standards applicable in France.
Information on the internal control and risk management procedures relating
to the preparation and processing of accounting and financial information
The professional standards require that we perform the necessary procedures to assess the fairness of the information provided in the
Chairman’s report in respect of the internal control and risk management procedures relating to the preparation and processing of the
accounting and financial information. These procedures consisted mainly in:
ƒƒ
obtaining an understanding of the internal control and risk management procedures relating to the preparation and processing of the
accounting and financial information on which the information presented in the Chairman’s report is based and the existing documentation;
ƒƒ
obtaining an understanding of the work involved in the preparation of this information and the existing documentation;
ƒƒ
determining if any significant weaknesses in the internal control procedures relating to the preparation and processing of the accounting
and financial information that we would have noted in the course of our engagement are properly disclosed in the Chairman’s report.
On the basis of our work, we have nothing to report on the information in respect of the company’s internal control and risk management
procedures relating to the preparation and processing of accounting and financial information contained in the report prepared by the
Chairman of the Board in accordance with Article L.225-37 of the French Commercial Code.
Other disclosures
We hereby attest that the Chairman’s report includes the other disclosures required by Article L.225-37 of the French Commercial Code.
Paris-La Défense and Neuilly-sur-Seine, March 13, 2015
The Statutory Auditors
French original signed by
ERNST &YOUNG et Autres
Jacques Pierres
DELOITTE & ASSOCIÉS
Pascale Chastaing-Doblin
Registration Document 2014
122
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