Company: FSV
Filing Date: 2025-02-21
Form Type: 40-F
Source: 0001171843-25-001007
Chunk: 3

Company: FirstService Corp
Filing Date: 2025-02-21
Form: 40-F
Chunk 3
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 financial reporting was effective as of December 31, 2024.

The effectiveness of the Registrant’s internal control over financial reporting as of December 31, 2024 has been audited by PricewaterhouseCoopers LLP, the Registrant’s independent registered public accounting firm (PCAOB Firm ID: 271), as stated in their report filed in Exhibit 2 of this Annual Report on Form 40-F.

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

During the year ended December 31, 2024, there were no changes in the Registrant’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Registrant’s internal control over financial reporting.

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

There were no notices required by Rule 104 of Regulation BTR that the Registrant sent during the year ended December 31, 2024 concerning any equity security subject to a blackout period under Rule 101 of Regulation BTR.

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

The Registrant’s board of directors (the “Board of Directors”) has determined that it has at least one audit committee financial expert (as such term is defined in item 8(a) of General Instruction B to Form 40-F) serving on its audit committee (the “Audit Committee”). Ms. Joan Sproul has been determined by the Board of Directors to be such audit committee financial expert and is independent (as such term is defined by the NASDAQ Stock Market’s corporate governance standards applicable to the Registrant).

Ms. Sproul was most recently the Executive Vice President, Finance (CFO) & Chief Administrative Officer of the Sinai Health System in Toronto, Canada. In addition to serving more than 20 years in various finance and corporate-related roles at Mount Sinai Hospital, she previously held a number of senior financial positions in the hospitality industry. Ms. Sproul was named to the list of Canada's Most Powerful Women, Women's Executive Network, 2013. Ms. Sproul holds a Chartered Professional Accountant (CPA) designation, having qualified as a Chartered Accountant in 1981 and began her career at Ernst & Whinney. Ms. Sproul holds a Bachelor of Commerce degree from the University of Toronto.

The SEC has indicated that the designation of Ms. Joan Sproul as an audit committee financial