Company: CTTRF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001292814-25-001765
Chunk: 280

Company: Controladora Vuela Compania de Aviacion, S.A.B. de C.V.
Filing Date: 2025-04-30
Form: 20-F
Item: Item 16B
Chunk 280
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ITEM 16B CODE OF ETHICS

We have adopted a code of ethics that applies to all our directors
and executive officers and all other personnel, including our principal executive and financial officers. We intend to disclose on our
website any amendment to, or waiver from, a provision of our Code of Ethics that applies to our directors or executive officers to the
extent required under the rules of the SEC or the NYSE. Our Code of Ethics is available on our website at www. ir. volaris. com under the
“ About Volaris - By-Laws and Policies - Code of Ethics” tab. The information on our website is not incorporated into
this annual report.

ITEM 16C PRINCIPAL ACCOUNTANT
FEES AND SERVICES

The table below sets forth the fees for services performed by KPMG
Cárdenas Dosal, S. C., our independent registered public accounting firm (“ KPMG”), for the periods indicated (including
related expenses) and categorized by service in dollars.

                              Year Ended December 31,                 
                              2023                         2024       
 ──────────────────────────────────────────────────────────────────────
                              KPMG                         KPMG       
  Audit Fees (1)              1,040,081                    1,094,209  
  Audit-Related Fees (2)      128,904                      126,948    
  Tax Fees                    —                            —          
  All Other Fees              —                            —          
  Total                       1,168,985                    1,221,157  

  (1)      “ Audit Fees” are the aggregate fees billed for professional services rendered by our auditors                                      

  (2)      “ Audit-Related fees” are attestation services, over taxes and social security obligations,  

Our audit committee pre-approves all audit and non-audit services
provided by our independent auditor pursuant to the Sarbanes-Oxley Act of 2002.

ITEM 16D EXEMPTIONS FROM
THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E PURCHASES OF
EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS

Not applicable.

ITEM 16F CHANGE IN REGISTRANT’ S
CERTIFYING ACCOUNTANT

Not applicable.

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  Table of Contents  

ITEM 16G CORPORATE GOVERNANCE