EV Technology Group Ltd — Audit Report / Information 2021

Apr 7, 2022

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April 4, 2022

NEO Exchange Inc.

Dear Sirs / Mesdames:

Re: Blue Sky Energy Inc.

We refer to the filing statement of Blue Sky Energy Inc. (the “Company”) dated April 4, 2022 relating to the reverse take-over of the Company by EV Technology Group Inc. (the “Filing Statement”).

We consent to being named and to the use in the above-mentioned Filing Statement, of our report dated October 29, 2021 to the shareholders of the Company on the following financial statements:

Consolidated statements of financial position as at July 31, 2021 and 2020;

Consolidated statements of loss and comprehensive loss, changes in shareholders’ deficiency and cash flows for the years ended July 31, 2021 and 2020, and a summary of significant accounting policies and other explanatory information.

We report that we have read the Filing Statement and all 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 Filing Statement as these terms are described in the CPA Canada Handbook – Assurance.

This letter is provided solely for the purpose of assisting the stock exchange(s) to which it is addressed in discharging its responsibilities and should not be used for any other purpose.

Yours very truly,

McGovern Hurley LLP

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Chartered Professional Accountants Licensed Public Accountants

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