Company: VET
Filing Date: 2025-03-05
Form Type: 40-F
Source: 0001558370-25-002277
Chunk: 3

Company: VERMILION ENERGY INC.
Filing Date: 2025-03-05
Form: 40-F
Chunk 3
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 that has materially affected, or is reasonably likely to materially affect, its internal control over financial reporting.

<div align='center'>NOTICES REQUIRED BY RULE 104 OF REGULATION BTR</div>

None

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

The Registrant's Board of Directors has determined that it has at least one audit committee financial expert (as such term is defined in the rules and regulations of the Commission) serving on its Audit Committee. Manjit Sharma has been determined to be such audit committee financial expert and is independent (as such term is defined by the New York Stock Exchange's corporate governance standards).

The Commission has indicated that the designation of Manjit Sharma as an audit committee financial expert does not make him an "expert" for any purpose, impose on his any duties, obligations or liability that are greater than the duties, obligations or liability imposed on him as a member of the

Audit Committee and the Board of Directors in absence of such designation, or affect the duties, obligations or liability of any other member of the Audit Committee or Board of Directors.

<div align='center'>CODE OF ETHICS</div>

The Registrant has adopted a written “code of ethics” (as that term is defined in Form 40-F) that applies to its directors, officers and employees, including its principal executive officer, principal financial officer, principal accounting officer or controller, and persons performing similar functions. A copy of such code of ethics is available upon request or on the Registrant’s website at https://www.vermilionenergy.com/about-us/governance/. In 2024, there were no amendments to the code of ethics or waivers, including implicit waivers, from any provisions of the code of ethics.

<div align='center'>PRINCIPAL ACCOUNTANT FEES AND SERVICES</div>

Information about aggregate fees billed to us by our principal accountant, Deloitte LLP (PCAOB ID No. ) will be presented under the caption “Audit Committee Matters - External audit service fees” on page 60 of the Annual Information Form for the year ended December 31, 2024 included as Exhibit 99.1 to this report.

The Audit Committee pre-approves all audit related fees. The auditors present the estimate for the annual audit related services to the Audit Committee for approval prior to undertaking the annual audit of the financial statements.

All non-audit fees were pre-approved by the Audit Committee and none were approved on the basis of the de minimis exemption set forth in