Company: IPHYF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001598599-25-000042
Chunk: 292

Company: Innate Pharma SA
Filing Date: 2025-04-30
Form: 20-F
Item: Item 15
Chunk 292
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 basis.

As previously disclosed in “ Item 15 - Controls and Procedures” of our Annual Report on Form 20-F for the year ended December 31, 2023, management concluded that, as of December 31, 2023, the Company’s internal control over financial reporting was effective.

Attestation Report of the Registered Public Accounting Firm

Because the Company does not qualify as an emerging growth company as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the JOBS Act) since December 31, 2024, this Annual Report includes an attestation report of our registered public accounting firms provided below.

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS

To the shareholders and the Board of Directors of Innate Pharma S. A.

Opinion on Internal Control over Financial Reporting

We have audited the internal control over financial reporting of Innate Pharma S. A. and its subsidiary (the “ Company”) as of December 31, 2024, based on criteria established inInternal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2024, based on criteria established inInternal Control - Integrated Framework (2013) issued by the COSO.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), consolidated statements of financial position of the Company as of December 31, 2024, the related consolidated statements of income (loss), comprehensive income (loss), changes in shareholders’ equity and cash flows for the year ended December 31, 2024 and our report dated April 30, 2025, expressed an unqualified opinion on those consolidated financial statements.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying “ Management’s Annual Report on Internal Control over Financial Reporting”. Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our audit. We are public accounting firms registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U. S. federal securities laws and the applicable rules and regulations of the Securities