Company: FSV
Filing Date: 2025-02-21
Form Type: 40-F
Source: 0001171843-25-001007
Chunk: 5

Company: FirstService Corp
Filing Date: 2025-02-21
Form: 40-F
Chunk 5
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 |   |                          292 |     |   |                          339 |
| All other fees (note 4)     |     |   |                            5 |     |   |                            5 |
|                             |     | $ |                        2,119 |     | $ |                        2,146 |

Notes:

| 1. | Refers to the aggregate fees billed and expected to be billed by the Registrant's external auditor for audit services relating to the audit of the Registrant and statutory audits required by subsidiaries (inclusive of disbursements). Audit fees for 2023 have been adjusted to re-classify disbursements of $119,000 which were previously included in all other fees. Audit fees for 2023 were further adjusted by $456,000 for comparative purposes as the Company is now reporting audit fees on an accrual basis. |

| 2. | Refers to the aggregate fees billed and expected to be billed for assurance and related services by the Registrant's external auditor that are reasonably related to the performance of the audit or review of the Registrant's financial statements (inclusive of disbursements) and are not reported under (1) above, including professional services rendered by the Registrant's external auditor for supplementary assurance assessments and engagements. Audit-related fees for 2023 have been adjusted to re-classify disbursements of $4,500 which were previously included in all other fees. |

| 3. | Refers to the aggregate fees billed for professional services rendered by the Registrant's external auditor for tax compliance, tax advice and tax planning. Tax fees for 2023 have been adjusted to re-classify disbursements of $22,000 which were previously included in all other fees. |

| 4. | Refers to fees billed for licensing and subscriptions to accounting and tax research tools. |

The Registrant’s Audit Committee pre-approves all audit services and permitted non-audit services provided to the Registrant by PricewaterhouseCoopers LLP. The Audit Committee has delegated to the Chair of the Audit Committee, who is independent, the authority to act on behalf of the Audit Committee with respect to the pre-approval of all audit and permitted non-audit services provided by its external auditors from time to time. Any approvals by the Chair are reported to the full Audit Committee at its next meeting. All of the services described in footnotes 2, 3 and 4 under “Principal Accountant Fees and Services” above were approved by the