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INDEPENDENT JOINT AUDITORS’ REPORT TO THE SHAREHOLDERS OF DANGOTE CEMENT PLC for our audit opinion. We communicate with the audit committee and the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide the audit committee and directors with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with the audit committee and/or the directors, we determine those matters that were of most significance in the audit of the financial statements of the current year and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the benefits derivable by the public from such communication. Report on Other Legal and Regulatory Requirements In accordance with the Sixth Schedule of the Companies and Allied Matters Act CAP C20 LFN 2004, we expressly state that: i) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. ii) The Group and Company have kept proper books of account, so far as appears from our examination of those books. iii) The Group and Company’s financial position, statements of profit or loss and comprehensive income are in agreement with the books of account and returns. Abraham Udenani, FCA Tajudeen Oni, FCA FRC/2013/ICAN/00000000853 For: Akintola Williams Deloitte Chartered Accountants Lagos, Nigeria 27 February, 2017 FRC/2013/ICAN/00000000749 For: Ahmed Zakari & Co Chartered Accountants Lagos, Nigeria 27 February, 2017 142 Annual Report 2016

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