Strategic Shareholder Climate and Risk Financial Financial Barclays PLC 415 report information sustainability report Governance review review statements Annual Report 2022 KPMG LLP’s independent auditor’s report to the members of Barclays PLC (continued) 9. Respective responsibilities 10. The purpose of our audit work and to whom we owe our Directors’ responsibilities responsibilities As explained more fully in their statement set out on page 152, the Directors are This report is made solely to the responsible for: the preparation of the Company’s members, as a body, in financial statements including being accordance with Chapter 3 of Part 16 of satisfied that they give a true and fair view; the Companies Act 2006 and the terms of such internal control as they determine is our engagement by the Company. Our necessary to enable the preparation of audit work has been undertaken so that we financial statements that are free from might state to the Company’s members material misstatement, whether due to those matters we are required to state to fraud or error; assessing the Group and them in an auditor’s report and the further Parent Company’s ability to continue as a matters we are required to state to them in going concern, disclosing, as applicable, accordance with the terms agreed with the matters related to going concern; and Company, and for no other purpose. To using the going concern basis of the fullest extent permitted by law, we do accounting unless they either intend to not accept or assume responsibility to liquidate the Group or the parent Company anyone other than the Company and the or to cease operations, or have no realistic Company’s members, as a body, for our alternative but to do so. audit work, for this report, or for the opinions we have formed. Auditor’s responsibilities Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue our opinion in an auditor’s report. Reasonable assurance Stuart Crisp is a high level of assurance but does not (Senior Statutory Auditor) guarantee that an audit conducted in for and on behalf of KPMG LLP, Statutory accordance with ISAs (UK) will always Auditor detect a material misstatement when it exists. Misstatements can arise from fraud Chartered Accountants or error and are considered material if, 15 Canada Square individually or in aggregate, they could London reasonably be expected to influence the E14 5GL economic decisions of users taken on the 14 February 2023 basis of the financial statements. A fuller description of our responsibilities is provided on the FRC’s website at www.frc.org.uk/auditorsresponsibilities. The Company is required to include these financial statements in an annual financial report prepared using the single electronic reporting format specified in the TD ESEF Regulation. The auditor’s report provides no assurance over whether the financial report has been prepared in accordance with that format.