Curaleaf — Regulatory Filings 2021

Jan 9, 2021

January 8, 2021

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To: British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Ontario Securities Commission Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities, Service Newfoundland & Labrador Office of the Superintendent of Securities, Government of Prince Edward Island

Re: Consent of Independent Chartered Professional Accountants

Dear Sirs /Mesdames:

We refer to the prospectus supplement of Curaleaf Holdings, Inc. (the " Company ") dated January 8, 2021 relating to the offering of CDN$275,550,000 aggregate principal amount of subordinate voting shares (the " Prospectus Supplement ") to the short form base shelf prospectus of the Company dated November 02, 2020, relating to the sale and issue from time to time of subordinate voting shares, debt securities, warrants, subscription receipts and units of the Company for up to an aggregate offering price of US$1,000,000,000 (collectively with the Prospectus Supplement, the “ Prospectus ”).

We consent to being named in and to the use, through incorporation by reference in the above-mentioned Prospectus, of the following reports to the shareholders of the Company:

• our report, dated March 26, 2020, on the consolidated financial statements of the Company and its subsidiaries, which comprise the consolidated statements of financial position as at December 31, 2019 and 2018, and the consolidated statements of profits and losses, changes in equity and cash flows for the years then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies; and

• our report, dated May 28, 2020, on the restated consolidated financial statements of Cura Partners Inc. and its subsidiaries, which comprise the restated consolidated statement of financial position as at December 31, 2019, and the restated consolidated statements of operations, changes in shareholder’s (deficiency) equity and cash flows for the year then ended, and notes to the restated consolidated financial statements, including a summary of significant accounting policies.

We report that we have read the Prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements upon which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with Canadian generally accepted standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Yours very truly,

Antares Professional Corporation

Chartered Professional Accountants

Calgary, Alberta

Antares Professional Corporation, Chartered Professional Accountants Suite 400, 906 12 Avenue SW, Calgary, Canada T2R 1K7 T: +1 403 375 9955, www.pkfantares.com

Antares Professional Corporation, Chartered Professional Accountants (“PKF Antares”) is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.