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Next Hydrogen Solutions Inc. Audit Report / Information 2022

May 13, 2022

47206_rns_2022-05-13_e6671a9a-173e-449c-a910-f88712635b1f.pdf

Audit Report / Information

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NEXT HYDROGEN SOLUTIONS INC.

NOTICE OF CHANGE OF AUDITOR

(National Instrument 51-102 – Continuous Disclosure Obligations )

TO: British Columbia Securities Commission Alberta Securities Commission Financial and Consumer Affairs Authority of Saskatchewan The Manitoba Securities Commission Ontario Securities Commission Authorité des marches financiers

AND TO: MNP LLP KPMG LLP

Next Hydrogen Solutions Inc. (the “ Company ”) hereby gives notice pursuant to National Instrument 51102 – Continuous Disclosure Requirements (“ NI 51-102 ”) as follows:

  1. MNP LLP (“ MNP ”), the former auditors of the Company, have resigned on MNP’s own initiative, effective as of May 10, 2022.

  2. The resignation of MNP and the appointment of KPMG LLP as the Company’s auditor have been considered and approved by the board of directors of the Company.

  3. MNP has not expressed any reservation or modified opinion on any of the Company’s financial statements since MNP was appointed auditor of the Company to the date of this notice.

  4. In the opinion of the Company, throughout the period MNP was the Company’s auditor, there have been no “reportable events” as defined in section 4.11(1) of NI 51-102.

The board of directors of the Company has reviewed and approved this “reporting package”, as such term is defined in NI 51-102.

DATED at Toronto, Ontario this 10[th] day of May, 2022.

NEXT HYDROGEN SOLUTIONS INC.

Per: “Kasia Malz” Kasia Malz Chief Financial Officer