eport of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Rivian Automotive, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Rivian Automotive, Inc. and subsidiaries $($the Company$)$ as of December $31,2022$ and $2021,$ the related consolidated statements of operations, comprehensive loss, changes in contingently redeemable convertible preferred stock and stockholders' $($deficit$)$ equity, and cash flows for each of the years in the three$-$year period ended December $31,2022,$ and the related notes $($collectively$,$ the consolidated financial statements$).$ In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December $31,2022$ and $2021,$ and the results of its operations and its cash flows for each of the years in the three$-$year period ended December $31,2022,$ in conformity with U$.$S$.$ generally accepted accounting principles.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board $($United States$)($PCAOB$),$ the Company's internal control over financial reporting as of December $31,2022,$ based on criteria established in Internal Control $-$ Integrated Framework $(2013)$ issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated February $28,2023$ expressed an adverse opinion on the effectiveness of the Company's internal control over financial reporting.

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Required

a$.$ To whom is the audit report addressed? Answer $1$

b$.$ Select True or False to indicate whether the following statements accurately describe the audit process or audit report.

$1.$ Auditors express an opinion as to whether the company's financial statements present a fair picture and are free from material misstatement. Answer $2$

$2.$ Auditors express an opinion that there was not fraudulent activity at the company. Answer $3$

$3.$ Auditors' opinion is that there are no misstatements in the related notes to the company's financial statements. Answer $4$

$4.$ Auditors separately audited the company's internal controls over the financial reporting process. Answer $5$

$5.$ Auditors examined most of the company's financial transactions to ensure they were accurate and not misstated. Answer $6$

c$.$ What sort of opinion $($qualified$,$ unqualified, or adverse$)$ did the auditor provide on the effectiveness of the Company's internal control over financial reporting? Answer $7$

d$.$ The auditor provides two types of opinions in their report above. Which of the following accurately describes the scope of the two opinions? Answer $8$