Company: PRSU
Filing Date: 2025-04-09
Form Type: DEF 14A
Source: 0000950170-25-052380
Chunk: 71

Company: Pursuit Attractions & Hospitality, Inc.
Filing Date: 2025-04-09
Form: DEF 14A
Chunk 71
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 legal and regulatory requirements, including its Always Honest Compliance and Ethics Program.

Disclosure Controls and Internal Control Over Financial Reporting

Management develops and maintains adequate systems of internal accounting and financial controls and annually, Deloitte expresses an opinion on the effectiveness of Pursuit’s internal control over financial reporting. In accordance with our charter, we discussed and reviewed with Management the adequacy of those controls.

Throughout 2024, Management tested and evaluated its system of internal control over financial reporting and then regularly updated Deloitte and us regarding their findings. We also reviewed Deloitte’s audit report relating the effectiveness of the Company’s internal control over financial reporting.

Independent Registered Public Accounting Firm

In accordance with our charter, we appointed Deloitte as Pursuit’s independent registered public accounting firm for 2025. In determining whether to reappoint Deloitte, we considered, among other things, the firm’s independence, the length of time the firm has been engaged, the quality of the ongoing discussions with the firm, and the firm’s familiarity with Pursuit’s global operations and businesses, accounting policies and practices, and internal control over financial reporting. We also assessed the firm’s, and the lead audit partner’s, professional qualifications and past performance. We concluded that Deloitte is independent and should serve as Pursuit’s independent registered public accounting firm for 2025.

Financial Statements Recommendation

Management prepared the Company’s 2024 financial statements, and Deloitte audited and then issued a report on those financial statements indicating that they are complete, accurate, and in accordance with generally accepted accounting principles. We recommended that the Company’s 2024 audited financial statements be included in Pursuit’s 2024 Annual Report on Form 10-K, filed with the SEC on March 17, 2025. A copy of Deloitte’s report is included with your proxy materials. In connection with our recommendation, we:

Reviewed and discussed Pursuit’s audited financial statements with both Management and Deloitte;

| ​ | Pursuit 2025 PROXY STATEMENT  |  73​ |

AUDIT COMMITTEE REPORT FOR THE YEAR ENDED DECEMBER 31, 2024

• Discussed with Deloitte the overall scope and plans for their audits of Pursuit’s businesses, including evaluating the effectiveness of internal control over financial reporting in accordance with the applicable requirements of the Public Accounting Oversight Board (the “PCAOB”); • Received from Deloitte the written disclosures and the letter required by the applicable requirements of the