NU E Power Corp. — Audit Report / Information 2025

Dec 23, 2025

NOTICE OF CHANGE OF AUDITOR
Pursuant to NI 51-102 (Part 4.11)

TO: TZR LLP, Chartered Professional Accountants

AND TO: Alberta Securities Commission
British Columbia Securities Commission
(collectively, the “Commissions”)

Notice is hereby given, pursuant to section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations (“NI 51-102”), of a change of auditor of NU E Power Corp. (the “Company”).

(1) As outlined in the Company’s previous change of auditor notice dated November 14, 2025 filed with the Commissions via SEDAR+, Link-It Accounting and Financial Services Inc. (the “Former Auditor”), on its own initiative, resigned as the auditor of the Company effective as of November 10, 2025.

(2) The resignation of the Former Auditor was considered and accepted by the board of directors of the Company (the “Board”) and the audit committee of the Board (the “Audit Committee”).

(3) After consideration of all relevant factors, the Audit Committee recommended to the Board that TZR LLP, Chartered Professional Accountants (the “Successor Auditor”) be nominated for appointment as auditor of the Company to replace the Former Auditor.

(4) The Board on recommendation of the Audit Committee, has appointed the Successor Auditor as auditor of the Company to hold office until the next annual meeting of shareholders of the Company.

(5) In the opinion of the Audit Committee and the Board, there are no reportable events, as such term is defined in subparagraph 4.11(1) of NI 51-102.

DATED this 17th day of December, 2025.

NU E POWER CORP.

Per: (signed) “John Newman”
John Newman
Chief Financial Officer

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TZRI

HEAD OFFICE
15 Allstate Parkway, Suite 200
Markham, Ontario
L3R 5B4
TZRLLP.COM
PHONE: (416) 222-5555
FAX: (416) 415-3369

December 19, 2025

British Columbia Securities Commission
Alberta Securities Commission
(collectively, the “Commissions”)

Dear Sir/Madam:

Re: NU E Power Corp. (the “Company”)

Notice of Change of Auditor

We acknowledge receipt of a Notice of Change of Auditor (the “Notice”) dated December 17, 2025, delivered to us by the Company in respect of the change of auditor of the Company.

Pursuant to National Instrument 51-102- Continuous Disclosure Obligations, of the Canadian Securities Administrators, please accept this letter as confirmation by TZR LLP that we have reviewed the Notice and, based on our knowledge as at the time of receipt of the Notice, we agree with each of the statements concerning TZR LLP therein.

Yours very truly,

TZR LLP

73R LLP

Chartered Professional Accountants
Licensed Public Accountants

George G. Lovrics, CPA, CA
Partner
george@tzrllp.com

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Link-It

ACCOUNTING • FINANCIAL SERVICES

Chartered Professional Accountant

Link-It Accounting and Financial Services Inc.

3332 Mathers Ave

West Vancouver, BC

V7V 2K5

T: (604)786-3630

www.linkitaccounting.com

November 14th, 2025

TO: British Columbia Securities Commission
Alberta Securities Commission
Ontario Securities Commission

Sear Sirs/Madams:

Re: Notice of Change of Auditors of Nu E Power Corp. (“the Company”)

Pursuant to National Instrument 51-102 Continuous Disclosure Obligations, I have reviewed the information contained in the Notice of Change of Auditor of the Company dated November 14th, 2025, (“the Notice”) and, based on my knowledge of such information at this time, I agree with the statements made in the Notice pertaining to my firm except that we are not in a position to agree or disagree with the Nu E Power Corp statement that the resignation of the Former Auditor was considered and accepted by the Audit Committee and the Board of Directors of the Corporation.

Yours very truly,

Link-It Accounting and Financial Services Inc.

Link-It Accounting and Financial Services Inc.
Chartered Professional Accountant

ASSURANCE • TAX

Link-It Accounting and Financial Services Inc.