Company: EMICF
Filing Date: 2025-02-21
Form Type: 40-F
Source: 0001193125-25-032079
Chunk: 4

Company: EMERA INC
Filing Date: 2025-02-21
Form: 40-F
Chunk 4
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 waivers, including implied waivers,

from any provision of the Code.

A copy of the Code can be found on Emera’s

internet website at the following address:

https://www.emera.com/about

-us/who-we-are/code-of-conduct.

The Code was furnished to the Commission on January 27, 2025 as Exhibit

99.1 to a report on Form 6-K and is

incorporated by reference herein as Exhibit 99.9.

#### Principal Accountant Fees and Services.
The information provided under the headings “Audit Committee—Audit

and Non-Audit Services Pre-Approval Process” and “Audit Committee—Auditors’

Fees” contained in the

Registrant’s Annual Information

Form. The Registrant’s Audit Committee approved

all of the Audit-Related and

Tax services provided

by Ernst & Young

LLP in

2024

and none were approved pursuant to the de minimis exception

provided by Section (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

In connection with the Commission’s adoption

of amendments to finalize the implementation of disclosure and

submission requirements on December 2, 2021, pursuant to Release No. 34-93701,

the Registrant hereby affirms

that

Ernst & Young

LLP (PCAOB ID:

1263

) delivered an audit opinion relating to the Registrant’s

Financial

Statements (as defined below) contained in the Annual Information Form,

and such audit opinion was issued in

Halifax, Nova Scotia, Canada.

#### Liquidity and Capital Resources
The information provided under the headings (a) “Off-Balance Sheet

Arrangements” and (b) “Contractual

Obligations” contained in the Registrant’s

Management’s Discussion and

Analysis dated February 21, 2025 for the

year ended December 31, 2024, filed as Exhibit 99.2 hereto (the “MD&A”) and with

respect to clause (a) the

information provided at note 28 (“D. Guarantees and Letters of Credit”) and

note 33 (“Variable

Interest Entities”),

and with respect to clause (b) note 28 (“A. Commitments”) and note

26 (“Long-Term Debt”),

to the Audited

Consolidated Financial Statements as at and for the years ended December 31, 2024

and December 31,