Registration Document - Pernod Ricard

Statutory Auditors’ Report
Report of the Statutory Auditors drawn
up in application of Article L. 225-235
of the French Commercial Code regarding
the report of the Chairman of the Board
of Directors of Pernod Ricard
To the Shareholders,
In our capacity as Statutory Auditors of Pernod Ricard SA, and in
accordance with the provisions of Article L. 225-235 of the French
Commercial Code, we present our report on the report prepared by
the Chairman of your Company’s Board of Directors in accordance
with the provisions of Article L. 225-37 of the French Commercial
Code for the financial year ended 30 June 2009.
It is the responsibility of the Chairman to draw up and submit for
approval of the Board of Directors a report on the internal control and
risk management procedures set up in the Company that provides
the other information required by Article L. 225-37 on C orporate
G overnance systems.
It is our responsibility to:
◆ report to you our observations on the information set out in
the Chairman’s report concerning the internal control and risk
management procedures relating to the preparation and processing
of financial and accounting information; and
◆ attest that this report includes the other information required
by Article L. 225-37 of the French Commercial Code, with the
understanding that it is not our role to verify the fairness of this
other information.
We conducted our work in accordance with the professional standards
applicable in France.
CORPORATE GOVERNANCE AND INTERNAL CONTROL 2
Statutory Auditors’ Report
Neuilly-sur-Seine and Courbevoie, 3 September 2009
The Statutory Auditors
Information concerning the internal
control and risk management procedures
relating to the preparation and processing
of financial and accounting information
Professional standards require that we carry out procedures in order
to assess the fairness of the information concerning the internal
control and risk management procedures relating to the preparation
and processing of financial and accounting information set out in the
Chairman’s report. In particular, these procedures consist of:
◆ obtaining an understanding of the internal control and risk
management procedures relating to the preparation and processing
of financial and accounting information used in drawing up the
Chairman’s report as well as the existing documentation;
◆ obtaining an understanding of the work that has allowed
the preparation of this information and of the existing
◆
documentation;
determining whether the major deficiencies in internal control
or risk management procedures relating to the preparation and
processing of financial and accounting information that we have
observed in performing our audit are reported adequately in the
Chairman’s report.
On the basis of the procedures we have performed, we have no
matters to report in connection with the information concerning
the Company’s internal control and risk management procedures
relating to the preparation and processing of financial and
accounting information set out in the report of the Chairman of the
Board of Directors, prepared in accordance with the provisions of
Article L. 225-37 of the French Commercial Code.
Other information
We attest that the report of the Chairman of the Board of Directors
includes the other information required by Article L. 225-37 of the
French Commercial Code.
Deloitte & Associés Mazars
Alain Penanguer Loïc Wallaert
I REFERENCE DOCUMENT 2008/2009 I PERNOD RICARD 35