Company: PPLOF
Filing Date: 2025-02-27
Form Type: 40-F
Source: 0001546066-25-000007
Chunk: 3

Company: PEMBINA PIPELINE CORP
Filing Date: 2025-02-27
Form: 40-F
Chunk 3
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 of the control system are met.

(c) Management’s Annual Report on Internal Control Over Financial Reporting . The required disclosure is included in the “Management’s Report” that accompanies Pembina’s Consolidated Financial Statements for the fiscal year ended December 31, 2024, filed as Exhibit 99.2 to this Annual Report on Form 40-F.

(d) Attestation Report of the Registered Public Accounting Firm . The required disclosure is included in the “Report of Independent Registered Public Accounting Firm” that accompanies Pembina’s Consolidated Financial Statements for the fiscal year ended December 31, 2024, filed as Exhibit 99.2 to this Annual Report on Form 40-F.

(e) Changes in Internal Control Over Financial Reporting . Pembina's internal controls over financial reporting commencing April 1, 2024, include the systems, processes and controls associated with the Alliance/Aux Sable acquisition, as well as additional controls designed to result in complete and accurate consolidation of the financial information relating to the Alliance/Aux Sable acquisition. Other than in connection with the Alliance/Aux Sable acquisition, during the fiscal year ended December 31, 2024, no changes were made in Pembina's internal control over financial reporting that have materially affected or are reasonably likely to materially affect Pembina's internal control over financial reporting.

#### Notices Pursuant to Regulation BTR.
None.

#### Audit Committee Financial Expert.
Pembina’s board of directors has determined that Alister Cowan, Maureen Howe and Gordon J. Kerr, members of Pembina’s audit committee, each qualify as an “audit committee financial expert” (as such term is defined in paragraph (8) of General Instruction B to Form 40-F) and are “independent” as that term is defined in the rules of the New York Stock Exchange.

#### Code of Ethics.
Pembina has adopted a Code of Ethics that meets the definition of a “code of ethics” set forth in paragraph (9) of General Instruction B to Form 40-F, and that applies to all of its employees, including its principal executive officer, principal financial officer, principal accounting officer or controller, and persons performing similar functions.

In 2024, Pembina's Code of Ethics was amended to further align with its commitment to equal opportunity and to provide additional guidance on conduct involving public relations.

Since the beginning of Pembina's last fiscal year, there have not been any waivers, including implicit waivers, granted from, any provision of the Code of Ethics.

The Code