Third Party Attestation Report of Independent Accountants To the Management of The Goldman Sachs Group, Inc. We have examined the management assertion of The Goldman Sachs Group, Inc. that an amount equal to the total net proceeds of $1,003,644,304, consisting of the net proceeds from (i) the $800,000,000 February 2021 Fixed-to-Floating Rate Notes due 2026, (ii) the €40,000,000 ($48,000,000) April 2021 Autocallable Certificates due 2026, (iii) the $75,000,000 July 2021 Fixed Rate Notes due 2031, (iv) the SGD 19,560,000 ($14,474,400) October 2021 Autocallable Notes due 2023, (v) the JPY 7,500,000,000 ($66,000,000) October 2021 Fixed Rate Credit-Linked Notes due 2028, and (vi) the €5,000,000 ($5,645,000) November 2021 Autocallable Certificates due 2027, were used up to one year prior to issuance through December 31, 2021 to finance or refinance eligible green and social projects based on the assessment criteria described on pages 12-16 of this Sustainability Issuance Report 2021. The Goldman Sachs Group, Inc.’s management is responsible for its assertion. Our responsibility is to express an opinion on management’s assertion based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (AICPA). Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about management’s assertion. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements related to the engagement. Only the net proceeds of $1,003,644,304 and the related criteria included on pages 12-16 of this Sustainability Issuance Report 2021 is part of The Goldman Sachs Group, Inc.’s management assertion and our examination engagement. The other information in the Sustainability Issuance Report 2021 and The Goldman Sachs Group, Inc. Sustainability Report 2021 has not been subjected to the procedures applied in our examination engagement, and accordingly, we make no comment as to its completeness and accuracy and do not express an opinion or provide any assurance on such information. In our opinion, management’s assertion is fairly stated, in all material respects. New York, New York April 22, 2022 PricewaterhouseCoopers LLP, 300 Madison Avenue New York NY 10017 T: 646-471-3000, F: 813-286-6000, www.pwc.com Sustainability Report 2021 Sustainability Issuance Report | Third Party Attestation 136