Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309939
Chunk: 379

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 379
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 subject to applicable Law, confidentiality
restrictions, contractual limitations and any generally applicable recordkeeping and retention policies of Service Provider. For clarity, nothing in this shall require Service Provider to modify its existing
recordkeeping or retention policies and procedures.

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(a) Service Provider shall provide Service Recipient, its Affiliates, and their respective Authorized Agents with reasonable access, to
relevant personnel, systems, facilities, documentation, and evidence as reasonably necessary to perform reviews, audits, examinations, and evaluations of financial reporting processes and internal controls related to the Services. Request made
pursuant to this shall be made no more than once per year and such access shall be provided during normal business hours and in a manner that does not unreasonably disrupt the operations of Service
Provider’s Business, and subject to customary confidentiality, security, and safety requirements.

(b) Without limiting the
foregoing, the Parties shall reasonably cooperate with each other to enable timely completion of SOX-related activities, including management’s annual assessment of internal control over financial
reporting, external auditor reliance testing, and related certifications, including the timely provision of requested documentation, responses to auditor inquiries, participation in walkthroughs, and remediation support as applicable. In furtherance
of the foregoing, to the extent reasonably necessary to satisfy Service Recipient’s and its Affiliates’ obligations under Section 404 of the Sarbanes-Oxley Act of 2002 (“”), Service Provider shall (for the
avoidance of doubt, at no additional costs to Service Recipient):

(i) operate controls and maintain adequate documentation
evidencing their design, operation, and effectiveness;

(ii) perform and support the design, documentation, and execution
of SOX controls that are applicable to the Services, including any new or modified controls required due to changes in processes, systems, or regulatory requirements;

(iii) proactively identify and implement any new SOX-relevant controls necessary to
maintain compliance in response to changes in the Services or applicable regulations;

(iv) ensure that any changes to
systems, processes, or personnel impacting the Services are assessed for SOX implications, and appropriate controls are designed, documented, and implemented accordingly;

(v) provide Service Recipient, its Affiliates, and their respective Authorized Agents with reasonable access (during normal
business hours and subject to customary confidentiality, security, and safety requirements) to relevant personnel, systems, facilities, documentation, and evidence as reasonably necessary to perform reviews, audits, examinations, and evaluations of
financial reporting processes