0001145549-19-017012.txt : 20190613 0001145549-19-017012.hdr.sgml : 20190613 20190613160529 ACCESSION NUMBER: 0001145549-19-017012 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190331 FILED AS OF DATE: 20190613 DATE AS OF CHANGE: 20190613 EFFECTIVENESS DATE: 20190613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EUROPACIFIC GROWTH FUND CENTRAL INDEX KEY: 0000719603 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-03734 FILM NUMBER: 19896152 BUSINESS ADDRESS: STREET 1: 333 S HOPE ST - 55TH FL (MICG) CITY: LOS ANGELES STATE: CA ZIP: 90071 BUSINESS PHONE: 213-486-9200 MAIL ADDRESS: STREET 1: 333 S HOPE ST - 55TH FL (MICG) CITY: LOS ANGELES STATE: CA ZIP: 90071 0000719603 S000009618 EUROPACIFIC GROWTH FUND C000026328 Class A AEPGX C000026329 Class R-1 RERAX C000026330 Class R-2 RERBX C000026331 Class R-3 RERCX C000026332 Class R-4 REREX C000026333 Class R-5 RERFX C000026335 Class C AEPCX C000026336 Class F-1 AEGFX C000026337 Class 529-A CEUAX C000026339 Class 529-C CEUCX C000026340 Class 529-E CEUEX C000026341 Class 529-F-1 CEUFX C000066830 Class F-2 AEPFX C000077411 Class R-6 RERGX C000148435 Class R-2E REEBX C000164824 Class R-5E RERHX C000179990 Class F-3 FEUPX C000189494 Class 529-T TEUGX C000189495 Class T TEUPX N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0000719603 XXXXXXXX true false false N-1A true EUROPACIFIC GROWTH FUND 811-03734 0000719603 77WINTZWMLWP62JWI085 333 South Hope Street 55th Floor Los Angeles 90071 US-CA US 9499755000 Capital Research and Management Company 6455 Irvine Center Drive Irvine 92618 9499755000 Fund accounting and transaction settlement records Y N N-1A 1 Y Alessandro Ovi N/A N Josette Sheeran N/A N Martin E. 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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of EuroPacific Growth Fund:

In planning and performing our audit of the financial statements of EuroPacific Growth Fund (the “Fund”) as of and for the year ended March 31, 2019, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A fund’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and Trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of March 31, 2019.

This report is intended solely for the information and use of management and the Board of Trustees of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

DELOITTE & TOUCHE LLP

Costa Mesa, California

May 13, 2019