JAMES L. ROBOREBECCA J. KUJAWA James L. Robo Chairman of the Board and Chief Executive Officer NextEra Energy Partners, LP Rebecca J. Kujawa Chief Financial Officer NextEra Energy Partners, LP JAMES M. MAY James M. May Controller and Chief Accounting Officer NextEra Energy Partners, LP REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the unitholders and the Board of Directors of NextEra Energy Partners, LP Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of NextEra Energy Partners, LP and subsidiaries (NEP) as of December 31, 2020, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).