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INDEPENDENT AUDITOR’S REPORT

To the Shareholders of
Suncor Energy Inc.

We have completed integrated audits of Suncor Energy Inc.’s 2013 and 2012 consolidated financial statements and its
internal control over financial reporting as at December 31, 2013. Our opinions, based on our audits are presented below.

Report on the consolidated financial statements

We have audited the accompanying consolidated financial statements of Suncor Energy Inc., which comprise the
consolidated balance sheets as at December 31, 2013, December 31, 2012 and January 1, 2012 and the consolidated

statements of comprehensive income, changes in shareholders’ equity and cash flows for each of the two years in the
period ended December 31, 2013, and the related notes, which comprise a summary of significant accounting policies

and other explanatory information.

Management’s responsibility for the consolidated financial statements
Management is responsible for the preparation and fair presentation of these consolidated financial statements in

accordance with International Financial Reporting Standards and for such internal control as management determines is
necessary to enable the preparation of consolidated financial statements that are free from material misstatement,

whether due to fraud or error.

Auditor’s responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted
our audits in accordance with Canadian generally accepted auditing standards and the standards of the Public Company

Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free from material misstatement. Canadian

generally accepted auditing standards also require that we comply with ethical requirements.

An audit involves performing procedures to obtain audit evidence, on a test basis, about the amounts and disclosures in
the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the

assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the company’s preparation and fair

presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the
circumstances. An audit also includes evaluating the appropriateness of accounting principles and policies used and the

reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the
consolidated financial statements.

We believe that the audit evidence we have obtained in our audits is sufficient and appropriate to provide a basis for our
audit opinion on the consolidated financial statements.

Opinion

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Suncor
Energy Inc. as at December 31, 2013, December 31, 2012 and January 1, 2012 and its financial performance and its cash

flows for each of the two years in the period ended December 31, 2013 in accordance with International Financial
Reporting Standards as issued by the International Accounting Standards Board.

SUNCOR ENERGY INC. ANNUAL REPORT 2013 85