Aurex Energy Corp. — Audit Report / Information 2021

May 6, 2021

AUREX ENERGY CORP. 101A-2366 Avenue C North Saskatoon, SK S7L 5X5

NOTICE OF CHANGE OF AUDITOR

Pursuant to National Instrument 51-102 (Part 4.11)

TO: Virtus Group Chartered Professional Accountants & Business Advisors LLP

AND TO: Baker Tilly WM LLP

AND TO: Alberta Securities Commission British Columbia Securities Commission Financial and Consumer Affairs Authority of Saskatchewan

It is proposed that Aurex Energy Corp. (the "Corporation") will change its auditor from Virtus Group Chartered Professional Accountants & Business Advisors LLP (the "Former Auditor") to Baker Tilly WM LLP (the "Successor Auditor") effective as of May 4, 2021. The Audit Committee’s recommendation to the Board of Directors for the change of auditor was made due to the resignation of the former auditor.

The Corporation reports there were no reservations in the Former Auditor's reports on the Corporation's financial statements for the period commencing at the beginning of the Corporation's most recently completed financial years and ending on May 4, 2021.

There are no reportable events including disagreements, consultations, or unresolved issues as defined in National Instrument 51-102 (Part 4.11) between the Corporation and the Former Auditor.

The change of the auditor and the recommendation to appoint the Successor Auditor was approved by the Audit Committee and the Board of Directors of the Corporation.

DATED this 4[th] day of May, 2021.

Aurex Energy Corp.

Per: (signed) “Karen Frisky”

Karen Frisky Chief Financial Officer