Universal Registration Document 2023

3.6 STATUTORY AUDITORS’ REPORT ON REGULATED AGREEMENTS

This is a free translation into English of the Statutory Auditors’ special report on regulated agreements that is issued in the French language and is provided solely for the convenience of English speaking readers. This report on regulated agreements should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France. It should be understood that the agreements reported on are only those provided by the French Commercial Code and that the report does not apply to those related party transactions described in IAS 24 or other equivalent accounting standards.

To the General Shareholders' Meeting of Publicis Groupe SA,

In our capacity as Statutory Auditors of your company, we hereby report to you on regulated agreements.

The terms of our engagement require us to communicate to you, on the basis of information provided to us, the principal terms and conditions of those agreements brought to our attention or which we may have discovered during the course of our audit, without expressing an opinion on their usefulness and appropriateness or identifying such other agreements, if any. It is your responsibility, pursuant to article R. 225‑58 of the French Commercial Code (Code de commerce), to assess the interest involved in respect of the conclusion of these agreements for the purpose of approving them

Our role is also to provide you with the information stipulated in article R. 225‑58 of the French Commercial Code (Code de commerce), relating to the implementation during the last fiscal year of agreements previously approved by the General Shareholders' Meeting, if any.

We conducted the procedures we deemed necessary in accordance with the professional guidelines of the French National Institute of Statutory Auditors (Compagnie nationale des commissaires aux comptes) relating to this engagement.

Agreements submitted for approval to the General Shareholders' Meeting

We hereby inform you that we have not been notified of any agreements authorized and concluded during the year ended December 31, 2023 to be submitted to the General Shareholders' Meeting for approval in accordance with article L. 225‑86 of the French Commercial Code (Code de commerce).

Agreements previously approved by the General Shareholders' Meeting

We hereby inform you that we have not been notified of any agreements previously approved by the General Shareholders' Meeting, whose implementation continued during the year ended December 31, 2023.