Company: PDS
Filing Date: 2025-03-10
Form Type: 40-F
Source: 0000950170-25-036254
Chunk: 2

Company: PRECISION DRILLING Corp
Filing Date: 2025-03-10
Form: 40-F
Chunk 2
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DISCLOSURE CONTROLS AND PROCEDURES</div>

For information on disclosure controls and procedures, see “Evaluation of Disclosure Controls and Procedures” in the Annual Information Form for the fiscal year ended December 31, 2024, filed as Exhibit 99.1 (the “Annual Information Form”) and “Disclosure Controls and Procedures” in Management’s Discussion and Analysis of Financial Condition and Results of Operations for the fiscal year ended December 31, 2024, filed as Exhibit 99.2 (“Management’s Discussion and Analysis”).

<div align='center'>NOTICES PURSUANT TO REGULATION BTR</div>

None.

<div align='center'>INTERNAL CONTROL OVER FINANCIAL REPORTING</div>

For information on internal control over financial reporting, see “Management’s Report to the Shareholders” in the Consolidated Financial Statements for the fiscal year ended December 31, 2024, filed as Exhibit 99.3. See also “Internal Control Over Financial Reporting” in the Management’s Discussion and Analysis.

<div align='center'>ATTESTATION REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING</div>

KPMG LLP, the independent registered public accounting firm that audited the Registrant’s Consolidated Financial Statements for the fiscal year ended December 31, 2024, has issued an attestation report on internal control over financial reporting. See “Report of Independent Registered Public Accounting Firm” in the Consolidated Financial Statements for the fiscal year ended December 31, 2024, filed as Exhibit 99.3.

<div align='center'>AUDIT COMMITTEE FINANCIAL EXPERT</div>

The board of directors of the Registrant has determined that it has at least one audit committee financial expert serving on its audit committee. Each of William T. Donovan, Lori A. Lancaster, Steven W. Krablin, David W. Williams, and Alice L. Wong has been designated an audit committee financial expert and is independent, as that term is defined by the New York Stock Exchange’s listing standards applicable to the Registrant. See “Audit Committee” and “Audit Committee – Relevant Education and Experience” in the Annual Information Form. The Commission has indicated that the designation of a person as an audit committee financial expert does not make them an “expert” for any purpose, impose any duties, obligations or liability on them that is greater than that imposed on members of the audit committee and board of directors who do not carry this designation or affect the duties, obligations or liability of any other member of