ICEsoft Technologies Canada Corp. — Audit Report / Information 2021

Dec 29, 2021

ICEsoft Technologies Canada Corp NOTICE OF CHANGE OF AUDITOR

TO: RSM Alberta LLP

AND TO: Baker Tilly WM LLP

AND TO: Alberta Securities Commission

Ontario Securities Commission The Manitoba Securities Commission British Columbia Securities Commission

NOTICE IS HEREBY GIVEN that, on the advice of the audit committee of the ICEsoft Technologies Canada Corp. (the "Company"), the board of directors of the Company resolved on December 15, 2021 that:

• a) The resignation of RSM Alberta LLP as Company auditors to be effective December 23, 2021, and,

• b) Baker Tilly WM LLP be appointed as auditors of the Company to be effective December 23, 2021, and to hold office until the next annual meeting at remuneration to be fixed by the directors.

In accordance with National Instrument 51-102 Continuous Disclosure Obligations ("NI 51-102") we confirm that:

• a) RSM Alberta LLP has submitted a resignation letter as auditor of the Company;

• b) RSM Alberta LLP has not expressed any reservation in its reports for the two most recently completed fiscal years of the Company, nor for the period from the most recently completed period for which RSM Alberta LLP issued an audit report in respect of the Company and the date of this notice;

• c) The resignation of RSM Alberta LLP and appointment of Baker Tilly WM LLP as auditors of the Company were both considered by the audit committee and approved by the board of directors of the Company;

• d) In the opinion of the Company, and the Board of Directors of the Company, there have been no “Reportable Events” as defined in NI 51-102 in connection with the audits of the two most recently completed financial years of the Company, nor any period from the most recently completed period for which RSM Alberta LLP, issued an audit report in respect of the Company and the date of this notice; and

• e) The notice, resignation, and letters of the auditors have been reviewed by the Audit Committee and the Board of Directors.

DATED at Calgary, Alberta, Canada this 29[th] day of December 2021.

BY ORDER OF THE BOARD

“Brian McKinney”

Brian McKinney, Chairman of the Board, President, CEO