Quantum Secure Encryption Corp. — Regulatory Filings 2022

Aug 13, 2022

LLP Mao & Ying CHARTERED PROFESSIONAL ACCOUNTANTS

To:

Ontario Securities Commission British Columbia Securities Commission And Alberta Securities Commission

Dear Sirs / Mesdames:

Re: Scope Carbon Corp.

We refer to the prospectus of Scope Carbon Corp. (the “Company”) dated August 10, 2022 relating to the sale and issue of 10,500,000 common shares of the Company at a price of $0.10 per common share (the “Prospectus”).

We consent to being named and to the use in the above mentioned Prospectus, of our reports dated August 10, 2022 to the board of directors of the Company on the following financial statements:

• Statements of financial position as at March 31, 2022 and September 30, 2021;

• Statements of loss and comprehensive loss, cash flows and changes in equity for the six months ended March 31, 2022 and for the year ended September 30, 2021, and a summary of significant accounting policies and other explanatory information;

and

• Statements of financial position as at September 30, 2021 and September 30, 2020;

• Statements of loss and comprehensive loss, cash flows and changes in equity for the years ended September 30, 2021 and 2020, and a summary of significant accounting policies and other explanatory information.

We report that we have read the Prospectus 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 auditors’ 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.

Vancouver, Canada, August 10, 2022

==> picture [108 x 33] intentionally omitted <==

Chartered Professional Accountants

1488 - 1188 West Georgia Street, Vancouver, British Columbia, V6E 4A2 Telephone: 778-379-8518 Fax: 778-379-8502