Company: DSNY
Filing Date: 2025-03-11
Form Type: DEF 14A
Source: 0001062993-25-005056
Chunk: 18

Company: DESTINY MEDIA TECHNOLOGIES INC
Filing Date: 2025-03-11
Form: DEF 14A
Chunk 18
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 counsel as the Committee determines are appropriate to carry out its functions hereunder. The Company shall provide appropriate funding to the Committee, as determined by the Committee, for payment of (1) compensation to the independent accountants for services approved by the Committee, (2) compensation to any outside advisers retained by the Committee, and (3) ordinary administrative expenses of the Committee that are necessary or appropriate in carrying out its duties.

•the review and oversight of related party transactions, as defined by applicable rules of Nasdaq, to which the Company is a party;

•establishing procedures for: a. the receipt, retention, and treatment of complaints received by the Company regarding accounting, internal accounting controls, or auditing matters, and b. the confidential, anonymous submission by employees of concerns regarding questionable accounting or auditing matters; and

•attending to such other matters as are specifically delegated to our audit committee by our board of directors from time to time.

The Board has determined that David Summers qualifies as an "audit committee financial expert" as defined in Item 407(d)(5)(ii) of Regulation S-K.

The Audit Committee has a charter, a current copy of which is available on the Company's corporate website at https://investors.dsny.com/investors/documents/.

<div align='center'>A-15</div>

The Audit Committee has reviewed and discussed the audited annual financial statements with management.

At no time since the commencement of the Company's most recently completed financial year has a recommendation of the Audit Committee to nominate or compensate an external auditor not been adopted by the Board of Directors.

At no time since the commencement of the Company's most recently completed financial year has the Company relied on the exemption in Section 2.4 of NI 52-110 (De Minimis Non-audit Services), or an exemption from NI 52-110, in whole or in part, granted under Part 8 of NI 52-110.

The Audit Committee has adopted specific policies and procedures for the engagement of non-audit services as described above under the heading "Proposal Number Two - Ratification of Selection of Independent Registered Public Accounting Firm - Policy on Pre-Approval by Audit Committee of Services Performed by Independent Auditors".

The Audit Committee reviewed and discussed the audited financial statements with management and the Company's independent registered public accounting firms, and management represented to the Audit Committee that the consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States. The discussions with Smythe LLP also included the matters required by Statement on Aud