First Mining Gold Corp. — Audit Report / Information 2020

Aug 20, 2020

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August 19, 2020

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

We refer to the prospectus supplement of First Mining Gold Corp. (the company) dated August 19, 2020 (prospectus supplement) to the short form base shelf prospectus of the company dated June 24, 2019 relating to the sale and issue of units comprised of one common share and one-half of one common share purchase warrant.

We consent to being named in and to the use, through incorporation by reference in the above-mentioned prospectus supplement, of our report dated March 30, 2020 to the shareholders and board of directors of the company on the following consolidated financial statements:

• consolidated statements of financial position as at December 31, 2019 and 2018;

• consolidated statements of net loss and comprehensive loss, cash flows and changes in equity for the years ended December 31, 2019 and 2018; and

• the notes to the consolidated financial statements, which include a summary of significant accounting policies.

We report that we have read the prospectus supplement 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 consolidated financial statements on 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.

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Chartered Professional Accountants

PricewaterhouseCoopers LLP

PricewaterhouseCoopers Place, 250 Howe Street, Suite 1400, Vancouver, British Columbia, Canada V6C 3S7 T: +1 604 806 7000, F: +1 604 806 7806, www.pwc.com/ca

“PwC” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership.