Forbes Andersen LLP and/or Forbes Andersen Limited (the “Firm”) and all its members shall safeguard and keep confidentialany information collected relating to clients that is required to be kept confidential and safeguarded in accordance withgoverning laws, regulatory authorities, Rules of Professional Conduct / Code of Ethics, Firm policy and specific clientinstructions or agreements.

Scope of Policy

Confidential information includes, but is not limited to:

Collection and Retention of Information

The Firm and all its members shall collect and retain only such personal or business information as is necessary for thepurposes required in fulfiling the Firm’s engagement responsibilities. Personal and client information shall be retained only aslong as necessary for the fulfilment of those purposes or for professional, regulatory and legal requirements.

Access and Use of Information

Client information and any personal information obtained shall be used or disclosed for the purpose for which it wascollected, and for the Firm’s ancillary programmes as required.

Upon request, an individual or client shall be informed of the existence, use, and disclosure of their personal information andshall be given access to same. Such information does not necessarily include working papers, which are the property of theFirm.

Staff Confidentiality Agreement

Staff are required to sign a confidentiality agreement upon commencement of employment.

Role of the Privacy and Confidentiality Leader (PCL)

The President and/or the Managing Partner may designate a partner or senior staff member to be responsible for overseeingcompliance with the Firm’s policies and procedures with regard to privacy and confidentiality. The duties of the privacy andconfidentiality leader are as follows: