Company: FSV
Filing Date: 2025-02-21
Form Type: 40-F
Source: 0001171843-25-001007
Chunk: 4

Company: FirstService Corp
Filing Date: 2025-02-21
Form: 40-F
Chunk 4
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 expert does not make her an “expert” for any purpose, impose on her any duties, obligations or liability that are greater than the duties, obligations or liability imposed on her as a member of the Audit Committee and the Board of Directors in absence of such designation, or affect the duties, obligations or liability of any other member of the Audit Committee or Board of Directors.

<div align='center'>CODE OF ETHICS</div>

The Registrant has adopted a Code of Ethics and Conduct that applies to all directors, officers and employees of the Registrant and its subsidiaries, and a Financial Management Code of Ethics, which applies to senior management and senior financial and accounting personnel of the Registrant and its subsidiaries. A copy of the Code of Ethics and Conduct and the Financial Management Code of Ethics can be obtained, free of charge, on the Registrant’s website (www.firstservice.com) or by contacting the Registrant at (416) 960-9566. All amendments to the Financial Management Code of Ethics, and all waivers of the Financial Management Code of Ethics with respect to any of the directors, officers and employees covered by it, have been and will be posted promptly on the Registrant’s website. Information contained or otherwise accessed through the Registrant’s website or any other website, other than those documents filed as exhibits hereto or otherwise specifically referred to herein, does not form part of this Annual Report on Form 40-F, and any reference to the Registrant’s website herein is as an inactive textual reference only.

PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table sets out the fees billed and expected to be billed to the Registrant by PricewaterhouseCoopers LLP for professional services rendered for the fiscal period ended December 31, 2024 and 2023. During this period, PricewaterhouseCoopers LLP was the Registrant’s only external auditor.

| (in thousands of US$)       |     |   | Year ended December 31, 2024 |     |   | Year ended December 31, 2023 |
|:----------------------------|:----|:--|-----------------------------:|:----|:--|-----------------------------:|
| Audit fees (note 1)         |     | $ |                        1,750 |     | $ |                        1,734 |
| Audit-related fees (note 2) |     |   |                           72 |     |   |                           68 |
| Tax fees (note 3)           |