Company: SPPP
Filing Date: 2025-03-20
Form Type: 40-F
Source: 0001999371-25-002919
Chunk: 3

Company: SPROTT PHYSICAL PLATINUM & PALLADIUM TRUST
Filing Date: 2025-03-20
Form: 40-F
Chunk 3
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TESTATION REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

The attestation report of KPMG LLP on the Registrant’s internal control over financial reporting as of December 31, 2024 accompanies the Audited Financial Statements of the Registrant for the year ended December 31, 2024 and is filed as part of Exhibit 99.6 to this annual report on Form 40-F, and is incorporated herein by reference.

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

None.

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

None.

<div align='center'>2

AUDIT COMMITTEE FINANCIAL EXPERT</div>

Pursuant to the provisions of Rule 10A-3 of the Securities Exchange Act of 1934, as amended, and Rule 5.3 of NYSE Arca, the Registrant is not required to have, and does not have, an audit committee.

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

Under the applicable provisions of Rule 5.3 of NYSE Arca, the Registrant is not required to adopt, and the Registrant has not adopted, a code of ethics.

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

KPMG LLP, Toronto, ON, Canada, Auditor Firm ID: 85, have been the auditors of the Registrant since January 1, 2016. The following table presents fees for professional services rendered by KPMG LLP to the Registrant for the audit of the Registrant’s financial statements for years ended December 31, 2024 and 2023, and fees billed for other services rendered by KPMG LLP during periods from January 1, 2024 to December 31, 2024, and from January 1, 2023 to December 31, 2023. The dollar values disclosed in the following table exclude applicable taxes and administration fees.

|                    |     |         Year 
        Ended |         |     |         Year 
        Ended |         |
|:-------------------|:----|-------------:|--------:|:----|-------------:|--------:|
|                    |     | December 31, |         |     | December 31, |         |
|                    |     |         2024 |         |     |         2023 |         |
| Audit Fees