Calian Group Ltd. — Audit Report / Information 2022

Dec 16, 2022

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KPMG LLP 150 Elgin Street, Suite 1800 Ottawa ON K2P 2P8 Canada Telephone 613-212-5764 Fax 613-212-2896

To:

Ontario Securities Commission British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Autorité des marchés financiers Nova Scotia Securities Commission Financial and Consumer Services Commission (New Brunswick) Office of the Superintendent of Securities, Prince Edward Island The Office of the Superintendent of Securities, Newfoundland and Labrador

December 13, 2022

Dear Sir/Madam

Re: Notice of Change of Auditors of Calian Group Ltd.

We have read the Notice of Change of Auditor of Calian Group Ltd. dated December 13, 2022 and are in agreement with the statements contained in such Notice, except for statement 4 to which we are not in a position to agree or disagree.

Yours very truly,

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Mahesh Mani, CPA, CA Partner, Audit Chartered Professional Accountants, Licensed Public Accountants

KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. KPMG Canada provides services to KPMG LLP