ANNEX 3 27 There may be discrepancies between the achievement of subcontracting or manufacturing services and their related invoicing. The need of estimating the amount of services already achieved but not invoiced, or at the opposite, services already invoiced but not realized, leads to a risk of misevaluation of the invoices to be received or prepaid expenses regarding these external costs at year end. Therefore, we considered that the accounting of external subcontracting costs and product manufacturing is a key audit matter. Audit procedures implemented to deal with identified risks As part of our audit, we reviewed the internal control procedures related to the accounting of subcontracting and manufacturing expenses in order to identify control activities implemented by Management and evaluate their design. Our work were supplemented by procedures, on a sampling basis, of account payable confirmation requests and an analysis of subcontracting invoices received before and after year end, in order to identify which exercise they related to and evaluate the correct linkage with fiscal year. VERIFICATION OF THE MANAGEMENT REPORT AND OTHER DOCUMENTS PROVIDED TO SHAREHOLDERS We have also performed, in accordance with professional standards applicable in France, the specific verifications required by French law. Information given in the Management Report and in the other documents provided to Shareholders with respect to the financial position and the financial statements We have no matters to report as to the fair presentation and the consistency with the financial statements of the information given in the Management Report of the Board and in the other documents provided to Shareholders with respect to the financial position and the financial statements. Report on corporate governance We attest that the Board’s Report on corporate governance contains the information required by articles L.225-37-3 and L.225-37-4 of the French Commercial Code (Code de commerce). Concerning the information given in accordance with the requirements of article L.225-37-3 of the French Commercial Code (Code de commerce) relating to remunerations and benefits received by the Directors and any other commitments made in their favor, we have verified its consistency with the financial statements, or with the underlying information used to prepare these financial statements and, where applicable, with the information obtained by your Company from controlling and controlled companies. Based on this work, we attest the accuracy and fair presentation of this information. Other information In accordance with French law, we have verified that the required information concerning participating and controlling interests, the identity of shareholders and the holders of voting rights has been properly disclosed in the Management Report. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS Appointment of the Statutory Auditors We were appointed Statutory Auditors of GENSIGHT BIOLOGICS S.A. by the bylaws of April 17, 2012 for DELOITTE & ASSOCIÉS and by the Shareholders’ Meeting of May 19, 2016 for BECOUZE. As of December 31, 2017, DELOITTE & ASSOCIES and BECOUZE were respectively in the5 year and 2 year of total uninterruptedth nd engagement, including two years of joint work since securities of the Company were admitted to trading on a regulated market. RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation of the financial statements in accordance with French accounting principles, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is expected to liquidate the Company or to cease its operations. The Audit Committee is responsible for monitoring the financial reporting process and the effectiveness of internal control and risk Management systems and, where applicable, its internal audit, regarding the accounting and financial reporting procedures. The financial statements have been approved by the Board of Directors. GENSIGHT BIOLOGICS – 2017 Registration Document – 259