Company: VREOF
Filing Date: 2025-05-09
Form Type: DEF 14A
Source: 0001140361-25-018064
Chunk: 73

Company: Vireo Growth Inc.
Filing Date: 2025-05-09
Form: DEF 14A
Chunk 73
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 to minimize such risks; |

| • | review the post-audit or management letter containing the recommendations of the Independent Auditors and management’s response and subsequent follow-up to any identified weaknesses; |

| • | oversee the Company’s plans to adopt changes to policy choices under applicable Accounting Principles, and related disclosure obligations; |

| • | in consultation with the Board, ensure that there is an appropriate standard of conduct and ethics including applicable to the Company, if necessary, adopting and overseeing a corporate code of ethics for senior financial personnel; |

| • | establish procedures for the receipt, retention and treatment of: |

| • | complaints received by the Company regarding accounting, internal accounting controls or auditing matters; and |

| • | confidential, anonymous submission by employees of the Company of concerns regarding questionable accounting, internal accounting controls or auditing matters; and |

| • | establish and review related party transaction policies and review and approve related-party transactions entered into by the Company. |

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TABLE OF CONTENTS

Internal Auditors

| • | oversee the Company’s internal audit function; |

| • | annually review and approve the internal audit plan including scope, procedures, timing and staffing of the audit; |

| • | review the results of the annual audit with the head of internal audit, including matters related to the conduct of the audit, and receive and review the head of internal audit’s interim review reports; |

| • | oversee the internal audit budget and staffing; |

| • | oversee the appointment and compensation of the head of internal audit. The head of internal audit will report functionally directly to the Committee and administratively to the CEO. |

Independent Auditors

| • | be directly responsible for the appointment, compensation and retention of the Independent Auditor. |

| • | recommend to the Board (and, if required by applicable law, regulation or listing requirement, for approval by shareholders) the selection, appointment and compensation of the Independent Auditors; |

| • | ensure the lead audit partner at the Independent Auditor is replaced in compliance with applicable laws; |

| • | directly oversee the work of the Independent Auditors, including the resolution of disagreements between management and the Independent Auditors regarding financial reporting; |

| • | with reference to the procedures outlined separately in “Procedures for Approval of Non-Audit Services” (attached hereto as Appendix ‘A’), pre-approve all audit and non-audit services not prohibited by law to be provided by the Independent Auditors; |

| • | monitor and assess the relationship between management and the Independent