Company: EMICF
Filing Date: 2025-02-21
Form Type: 40-F
Source: 0001193125-25-032079
Chunk: 3

Company: EMERA INC
Filing Date: 2025-02-21
Form: 40-F
Chunk 3
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,

2024 and concluded that the Registrant's internal control over financial

reporting is effective as at

December 31, 2024.

(d)

Attestation report of the registered public accounting firm.

This annual report does not include an

attestation report of the Registrant’s

registered public accounting firm regarding internal control over

financial reporting.

(e)

Changes in internal control over financial reporting. There were no changes

in the Registrant’s internal

control over financial reporting during the fiscal year ended December

31,

2024

, that have materially

affected, or are reasonably likely to materially affect,

the Registrant’s internal control

over financial

reporting.

#### Audit Committee Financial Expert.
The Registrant’s board of directors

(the “Board”) has determined that five

audit committee financial experts serve on its Audit Committee. The audit

committee financial experts are Paula Y.

Gold-Williams, Kent M. Harvey,

B. Lynn Loewen, Ian E. Robertson

and Carla M. Tully.

The Board has determined

that Paula Y.

Gold-Williams, Kent M. Harvey,

B. Lynn Loewen, Ian E. Robertson and

Carla M. Tully are

independent within the meaning of the listing standards of the New York

Stock Exchange. Information concerning

the relevant experience of Paula Y.

Gold-Williams, Kent M. Harvey,

B. Lynn Loewen, Ian E. Robertson and

Carla

M. Tully is included in their biographical information

contained in the Registrant’s Annual Information

Form for the

fiscal year ended December 31, 2024, filed as Exhibit 99.1 hereto (the “Annual

Information Form”). The

Commission has indicated that the designation of a person as an audit committee

financial expert does not make

such person an “expert” for any purpose, impose any duties, obligations

or liability on such person that are greater

than those 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

the audit committee or board of directors.

#### Code of Ethics.
The Emera Code of Conduct was revised and became effective

on January 1, 2025 (the “Code”)

and applies to all directors, officers and employees of the Registrant, including

the CEO and CFO. Since the

adoption of the Code, there have not been any