Company: WFG
Filing Date: 2025-02-12
Form Type: 40-F
Source: 0001628280-25-005183
Chunk: 5

Company: WEST FRASER TIMBER CO., LTD
Filing Date: 2025-02-12
Form: 40-F
Chunk 5
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 or procedures may deteriorate.

Attestation Report of the Independent Registered Public Accounting Firm

The effectiveness of the Company’s internal control over financial reporting as of December 31, 2024 has been audited by PricewaterhouseCoopers LLP, the Company’s independent registered public accounting firm, as stated in their report included with our 2024 Audited Annual Financial Statements attached as Exhibit 99.2 to this Annual Report.

### Changes in Internal Control over Financial Reporting
There has been no change in our internal control over financial reporting during the year ended December 31, 2024 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

### AUDIT COMMITTEE
Our Board of Directors (the "Board" ) has established a separately-designated independent Audit Committee (the "Audit Committee" ) of the Board in accordance with Section 3(a)(58)(A) of the Exchange Act for the purpose of overseeing our accounting and financial reporting processes and the audits of our annual financial statements. As at the date of this

Annual Report, the Audit Committee was comprised of Gillian D. Winckler (Chair), Doyle Beneby, Eric Butler, Reid Carter, and Colleen M. McMorrow. The Board has determined that each of the members of the Audit Committee is independent as determined under Rule 10A-3 of the Exchange Act and Section 303A.02 of the NYSE Listed Company Manual.

### AUDIT COMMITTEE FINANCIAL EXPERT
Our Board has determined that Gillian D. Winckler, the Chair of the Audit Committee, is an audit committee financial expert (as that term is defined in Form 40-F) and is an independent director under applicable securities laws and the listing requirements of the NYSE.

The SEC has indicated that the designation of a person as an audit committee financial expert does not make such person an "expert" for any purpose, or impose any duties, obligations or liability on such person that are greater than those imposed on members of the Audit Committee and the Board who do not carry this designation, or affect the duties, obligations or liability of any other member of the Audit Committee or Board.

### PRINCIPAL ACCOUNTING FEES AND SERVICES
Our independent registered public accounting firm is PricewaterhouseCoopers LLP, Vancouver, Canada, (PCAOB ID No. 271).

The following table sets forth information regarding aggregate amounts billed to us by our independent registered public accounting firm for each of our last two