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: EV Technology Group Inc.

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

We consent to being named and to the use, through incorporation by reference in the Filing Statement, of our report dated March 31, 2022, to the shareholders on the consolidated financial statements of the Company, comprising the following:

• Consolidated statement of financial position as at December 31, 2021;

• Consolidated statements of operations and comprehensive loss, changes in shareholders’ equity and cash flows for the period from incorporation (August 16, 2021) to December 31, 2021, and a summary of significant accounting policies and other explanatory information.

We report that we have read the Filing Statement and all information 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 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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