DEFSEC TECHNOLOGIES — Regulatory Filings 2021

Apr 12, 2021

KWESST MICRO SYSTEMS INC.

CHANGE OF AUDITOR NOTICE

TO: BRITISH COLUMBIA SECURITIES COMMISSION ALBERTA SECURITIES COMMISSION

• AND TO: KPMG LLP, CHARTERED PROFESSIONAL ACCOUNTANTS KRESTON GTA LLP, CHARTERED PROFESSIONAL ACCOUNTANTS

KWESST Micro Systems Inc. (the “ Corporation ”) gives the following notice in accordance with section 4.11 of National Instrument 51-102 Continuous Disclosure Obligations (“ NI 51-102 ”):

1. Kreston GTA LLP, Chartered Professional Accountants, was asked to resign as auditor of the Corporation to facilitate the appointment of KPMG LLP, Chartered Professional Accountants, on March 31, 2021.

2. The resignation of Kreston GTA LLP, Chartered Professional Accountants, as auditor of the Corporation and the nomination of KPMG LLP, Chartered Professional Accountants, as auditor of the Corporation have been considered and recommended by the Audit Committee of the Board of Directors and approved by the Board of Directors of the Corporation.

3. Kreston GTA LLP, Chartered Professional Accountants, has not expressed any reservation nor modified opinion in its reports for the two (2) most recently completed fiscal years of the Corporation, nor for the period from the most recently completed period for which Kreston GTA LLP issued an audit report in respect of the Corporation and the date of this Notice.

4. In the opinion of the Board of Directors of the Corporation, there are no reportable events as such term in defined in NI 51-102.

Dated April 6, 2021

KWESST MICRO SYSTEMS INC.

(s) Steve Archambault per: Steve Archambault Chief Financial Officer

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