BP Silver Corp. — Audit Report / Information 2022

Jan 29, 2026

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BYT HOLDINGS LTD. (the "Company")

NOTICE OF CHANGE OF AUDITOR Pursuant to National Instrument 51-102 (Part 4.11)

TO: British Columbia Securities Commission

Ontario Securities Commission

AND TO: HML PLT, Chartered Accountants

AND TO: MNP LLP, Chartered Professional Accountants

The Corporation is issuing this notice in accordance with Section 4.11 of National Instrument 51- 102 - Continuous Disclosure Obligations ("NI 51-102") of the change of its auditor from MNP LLP (the "Former Auditor") to HML PLT, Chartered Accountants ("HML"). In accordance with NI 51-102, the Corporation hereby provides notice that:

• 1. The Former Auditor resigned as the Corporation's auditor effective April 20, 2022, of its own initiative;
• 1. HML has been appointed as the successive auditors of the Corporation, effective September 19, 2022, to hold office until the next annual meeting of the Corporation.
• 1. The resignation of the Former Auditor and the appointment of HML was considered and approved by the audit committee of the Corporation and the board of directors of the Corporation.
• 1. No financial statements of the Corporation have expressed a modified opinion during the period that the Former Auditor was first appointed by the Corporation and to the date of April 20, 2022.
• 1. The Former Auditor advised the board of directors of the Corporation (the "Board") that it is of the opinion that the alleged undisclosed related party transactions by the former Chief Executive Officer and director of the Corporation, Mr. Vincent Lim(the "Alleged Transactions"), constitutes a "reportable event" for an "unresolved issue", as such terms are defined in NI 51-102. Details regarding the Alleged Transactions can be found in the Corporation's news release dated December 1, 2021.
• 1. The Board created a special committee to review and investigate certain matters, including the Alleged Transactions, and retained Baker Tilly (Singapore) to conduct a forensic review and investigation of the Alleged Transactions and related matters.

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• 1. The Board and the audit committee of the Corporation have discussed the Alleged Transactions with the Former Auditor.
• 1. The Corporation has authorized the Former Auditor to respond fully to all inquiries of HML concerning the Alleged Transactions.

Dated as of the 19 day of September, 2022

BYT HOLDINGS LTD.

Per: (signed) "Tee Ween Tan"

Name: Tee Ween Tan Title: Interim CEO/Director