CPA SASKATCHEWAN FIRM LIST As of March 11, 2020

A - Active in good standing Sorted alphabetically by city AC - Active with conditions CPA SASKATCHEWAN FIRM LIST AD - Active in default AR - Active with restrictions as of March 11, 2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date AD Chris Bumbac CPA Box 1991 ASSINIBOIA, SK S0H 0B0

A Stark & Marsh CPA LLP 201-3rd Avenue West Box 748 ASSINIBOIA, SK S0H 0B0 Comprehensive Licence 12/31/2020

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants 209 Main Street BALCARRES, SK S0G 0C0 Comprehensive Licence 12/31/2020 Analytic Chartered Professional A G Pohl CPA Prof. Corp Accountant Box 2512 71 - 22nd Street BATTLEFORD, SK S9X 1Y9 A Graham Holm CPA P.C. Inc. Box 1779 BATTLEFORD, SK S0M 0E0 A Elmer Dove CPA, CA Box 1750 BIGGAR, SK S0K 0M0 A Rod Campbell CPA P.C. Ltd. Campbell Accounting Services PO Box 988 BIGGAR, SK S0K 0M0 Elizabeth M. Torrens CPA Professional Exemption: practical experience hours requirement & A Corporation 104 Shepard Street Box 120 BORDEN, SK S0K 0N0 Comprehensive Licence agrees to meet the approved plan. 12/31/2020 BJW Chartered Professional A Bradley J Wood CPA Prof. Corp. Accountant PO BOX 161 BRIERCREST, SK S0H 0K0 A Dauvin Accounting Services Box 143 BRUNO, SK S0K 0S0 A Grant Emery, CPA, CMA 1178 Grand Avenue BUENA VISTA, SK S2V 1A2

Exemption: practical experience hours requirement and A North Country Accounting CPA P.C. Inc. Box 370 CARROT RIVER, SK S0E 0L0 Comprehensive Licence agrees to meet the approved plan. 12/31/2020 Michelle Tucker, Chartered Professional A Accountant Box 502 CENTRAL BUTTE, SK S0H 0T0

A Aaren Stroh, CPA, CA RR1, Site 6, Comp 9 CHRISTOPHER LAKE, SK S0J 0N0 A Michelle Reaser, CPA, Prof. Corp. Box 642 CUDWORTH, SK S0K 1B0 A Jeanne Gilchrist CPA Prof. Corp. Jeanne Gilchrist, CPA, CMA Box 359 CUT KNIFE, SK S0M 0N0

A Diana Mark CPA Professional Corporation Box 487 DALMENY, SK S0K 1E0 A Kevin Tindall, CPA Prof. Corp. PO Box 703 DALMENY, SK S0K 1E0 Leah Herback CPA Professional A Corporation Box 327 110 Garfield Street DAVIDSON, SK S0G 1A0 Comprehensive Licence 12/31/2020

A Janice Thomson, CPA, CMA Box 426 203 Main Street DINSMORE, SK S0L 0T0

A Horizon Business Solutions LLP Box 370 311 Red Coat Drive EASTEND, SK S0N 0T0 Steven Schwartz Chartered Professional A Accountant Prof. Corp. West Central Accounting 101 5th Ave E Box 417 EATONIA, SK S0L 0Y0 #7 - 320 Great Plains Road EMERALD PARK, SK S4L A Laskowski & Wright LLP 0B8 Comprehensive Licence 12/31/2020

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants Box 820 ESTERHAZY, SK S0A 0X0 Comprehensive Licence 12/31/2020

A Carol Sylvestre, CPA, CGA Prof. Corp. 1017 3rd Street ESTEVAN, SK S4A 0R4 A Jessica Grobbink, CPA, CA 533 Milne Crescent ESTEVAN, SK S4A 2J9

A MNP LLP 100 - 1219 5th Street ESTEVAN, SK S4A 0Z5 Comprehensive Licence 12/31/2020 Condition: Client base be maintained and advise AC Siever, Fonstad & Erdman CPA Prof. Corp. Siever, Fonstad & Erdman 1123 4th Street ESTEVAN, SK S4A 0W6 Specified Licence Registrar of changes in practice. 12/31/2020

Virtus Group Chartered Professional A Accountants & Business Advisors LLP 1210 4th Street ESTEVAN, SK S4A 0W9 Comprehensive Licence 12/31/2020 A Zen Accounting Services 3-1621 1st Street ESTEVAN, SK S4A 2X4 Brummund & Associates, Chartered A Professional Accountants Box 278 ESTON, SK S0L 1A0

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants 122 Company Avenue S FORT QU'APPELLE, SK Comprehensive Licence 12/31/2020 Box 1110 325 1st Ave East GRAVELBOURG, SK S0H A Carrobourg Accounting CPA Prof. Corp. 1X0 FRENCH A J L Reiman CPA, CGA Box 409 GRAVELBOURG, SK S0H 1X0

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants 1106 Wolseley Avenue GRENFELL, SK S0G 2B0 Comprehensive Licence 12/31/2020

A Coleen Bowman, CPA, Prof. Corp. Box 1508 HUMBOLDT, SK S0K 2A0 Comprehensive Licence 12/31/2020 HSA Chartered Professional Accountants Exemption: practical experience hours requirement & A LLP Box 1750 HUMBOLDT, SK S0K 2A0 Comprehensive Licence agrees to meet the approved plan 12/31/2020 A John Scott CPA Box 2396 HUMBOLDT, SK S0K 2A0

A MNP LLP Box 2590 701 9th St. HUMBOLDT, SK S0K 2A0 Comprehensive Licence 12/31/2020

For firm licence questions email [email protected] All firms expire December 31, 2020 and must renew anually All other inquiries email [email protected] A - Active in good standing Sorted alphabetically by city AC - Active with conditions CPA SASKATCHEWAN FIRM LIST AD - Active in default AR - Active with restrictions as of March 11, 2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

A PricewaterhouseCoopers LLP Box 2829 1713 8th Ave HUMBOLDT, SK S0K 2A0 Comprehensive Licence 12/31/2020 T. Wallin Chartered Professional A Accountant P.C. Ltd. Box 2617 HUMBOLDT, SK S0K 2A0

A Jennifer Langlois, CPA, Prof. Corp. Lewis & Company Box 239 514 Railway Avenue IMPERIAL, SK S0G 2J0

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants 436 Grand Avenue INDIAN HEAD, SK S0G 2K0 Comprehensive Licence 12/31/2020 Ryan Pasternak CPA Professional A Corporation Box 1612 INDIAN HEAD, SK S0G 2K0

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants Highway 15N (RM of Ituna Office) ITUNA, SK Comprehensive Licence 12/31/2020 Terra Lynn Ley, Chartered Professional A Accountant Box 832 KERROBERT, SK S0L 1R0 Close Hauta Bertoia Blanchette Chartered A Professional Accountants Box 1507 117 - 1st Ave. W. KINDERSLEY, SK S0L 1S0 Comprehensive Licence 12/31/2020

A MNP LLP Box 2437 1001 Main Street KINDERSLEY, SK S0L 1S0 Comprehensive Licence 12/31/2020

A Armstrong Accounting Box 971 KINISTINO, SK S0J 1H0 Comprehensive Licence 12/31/2020 A Graham Dayle, CPA, CA Box 7 507 Main Street KIPLING, SK S0G 2S0 A Lynn G. Sutherland, CPA Prof. Corp. Sutherland Accounting Box 190 LAFLECHE, SK S0H 2K0 A Bernadette Garrett CPA Prof. Corp. Bernadette Garrett Accounting Box 369 LANDIS, SK S0K 2K0 Box 535 C/O Sharpes Soil Services LANGENBURG, SK A Erin M. Schnee, CPA, CGA S0A 2A0 Sharon Talman, CPA, CGA, Professional A Corporation Box 1101 LANGENBURG, SK S0A 2A0 Specified Licence 12/31/2020

A Kari Kobelka CPA Professional Corporation Box 163 LIVELONG, SK S0M 1J0 Gervais Little Chartered Professional A Accountants 102, 4090 41 St. LLOYDMINSTER, SK S9V 2J1 Mark Gerlinsky CPA Professional A Corporation 4516-35 Street LLOYDMINSTER, SK S9V 1S9

A MNP LLP 2905 50th Ave LLOYDMINSTER, SK S9V 0N7 Comprehensive Licence 12/31/2020 Lorne MacDonald, Chartered Professional A Accountant, P.C. Ltd. Box 97 MANKOTA, SK S0H 2W0 Specified Licence 12/31/2020

A Grant Thornton LLP Box 2050 101 Maple Street MAPLE CREEK, SK S0N 1N0 Comprehensive Licence 12/31/2020

A MNP LLP 728 Pacific Ave MAPLE CREEK, SK S0N 1N0 Comprehensive Licence 12/31/2020 A Arlene Ratzlaff, CPA, CGA 668 First Ave N MARTENSVILLE, SK S0K 2T2 Specified Licence 12/31/2020

A Blair Schmidt CPA Prof. Corp. 866 Reddekopp Dr. MARTENSVILLE, SK S0K 2T2 A Guy Johnston CPA CA Box 1511 MARTENSVILLE, SK S0K 2T0 PO Box 360 725A Centennial Drive South Exemption: Practical experience hours requirement & A King Accounting Services, CPA, P.C. Ltd. MARTENSVILLE, SK S0K 2T0 Specified Licence agrees to meet the approved plan. 12/31/2020 Analytic Chartered Professional A G Pohl CPA Prof. Corp. Accountant PO Box 1257 MEADOW LAKE, SK S9X 1Y9

Pinnacle Business Solutions Chartered A Professional Accountants P.C. Ltd. Box 370 MEADOW LAKE, SK S9X 1Y3 Comprehensive Licence 12/31/2020 A Dwayne Usselman CPA Prof. Corp. Bulmer & Usselman CPA's Box 686 MELFORT, SK S0E 1A0 Specified Licence 12/31/2020 Box 489 104 Macleod Avenue East MELFORT, SK S0E A Ingram & Yeadon Accountants 1A0 Comprehensive Licence 12/31/2020

A MNP LLP Box 2020 601 Main St. MELFORT, SK S0E 1A0 Comprehensive Licence 12/31/2020

A Rumberger & Fettis Accounting LLP P.O. Box 2528 805 Main Street MELFORT, SK S0E 1A0

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants Box 1660 153 3rd Ave E MELVILLE, SK S0A 2P0 Comprehensive Licence 12/31/2020 A. G. Lasby, Chartered Professional A Accountant Box 937 Stn. Main MOOSE JAW, SK S6H 4P6 Amy Jane Chartered Professional A AJL CPA Prof. Corp. Accountant #200 - 99 Diefenbaker Drive MOOSE JAW, SK S6J 0C2 Comprehensive Licence 12/31/2020

A Benson Trithardt Noren 144 Ominica Street West MOOSE JAW, SK S6H 1X2 Comprehensive Licence 12/31/2020

A D.B. Crook Accounting CPA Prof. Corp. 45 Hochelaga St. W. MOOSE JAW, SK S6H 2E9 Specified Licence 12/31/2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

A D.M. Wenaus & Company CPA Prof. Corp. D.M. Wenaus & Company 100B Fairford St. W MOOSE JAW, SK S6H 1V3 G. Hanwell Chartered Professional A Accountant 1031 2nd Avenue NE MOOSE JAW, SK S6H 1C2

A R. D. (Dan) McCarron, CPA, CMA Unit B40, 500 1st Ave NW MOOSE JAW, SK S6H 8C1 Masson & Associates Chartered A Professional Accountants 613 Main Street Moosomin, SK S0G 3N0

A MNP LLP Box 670 715 Main St. MOOSOMIN, SK S0G 3N0 Comprehensive Licence 12/31/2020 Audrey McMillan, Chartered Professional A Accountant, Prof. Corp. Box 482 NAICAM, SK S0K 2Z0 Johns Hryciuk Chartered Professional A Accountants Box 1300 NIPAWIN, SK S0E 1E0

NeuPath Group Chartered Professional Condition: Licensed member shall complete the plan for AC Accountants P.C. Inc. Box 1586 NIPAWIN, SK S0E 1E0 Comprehensive Licence CPD in 2020 as approved by the Registrar. 12/31/2020 A Patricia Scott, CPA Box 477 NIPAWIN, SK S0E 1E0 A Rumberger & Fettis Accounting LLP Box 2290 NIPAWIN, SK S0E 1E0 Michele Cruise-Pratchler, Chartered A Professional Accountant Box 308 NOKOMIS, SK S0G 3R0 A MLJ CPA P.C. Ltd. MLJ Accounting Box 280 NORQUAY, SK S0A 2V0 Clements Kwong Chartered Professional A Accountants 1682 - 100 St. NORTH BATTLEFORD, SK S9A 0W6 Specified Licence 12/31/2020

A Gary L. Lund, CPA Prof. Corp. 761 A - 106th St. NORTH BATTLEFORD, SK S9A 1V9 Holm Raiche Oberg Chartered Professional A Accountants P.C. Ltd. 1321 - 101st Street NORTH BATTLEFORD, SK S9A 0Z9 Comprehensive Licence 12/31/2020 2531 Cardinal Crescent NORTH BATTLEFORD, SK S9A A Jaki Esquirol, B.Sc., CPA, CGA 3X1 Swanson Gryba & Company, Chartered A Professional Accountants Box 1027 NORTH BATTLEFORD, SK S9A 3E6 Comprehensive Licence 12/31/2020 Vantage Chartered Professional A Accountants Box 970 NORTH BATTLEFORD, SK S9A 3V4 Comprehensive Licence 12/31/2020

A PricewaterhouseCoopers LLP Box 490 OUTLOOK, SK S0L 2N0 Comprehensive Licence 12/31/2020 Follick & Associates Chartered A Shawn K. Follick, CPA Prof. Corp. Professional Accountants Box 1130 216 McTavish Street OUTLOOK, SK S0L 2N0 A JTM CPA Prof. Corp. JTM Business Solutions 22 Peace Road PEACE POINT, SK S7K 4E2

A JMK Accounting Solutions 34 Hudson Drive P.O.Box 1285 Pilot Butte, SK S0G 3Z0 A Nicole Bawden, CPA, CGA Box 72 PILOT BUTTE, SK S0G 3Z0 A Rumberger & Fettis Accounting LLP Box 10 PORCUPINE PLAIN, SK S0E 1H0

A Anthony Holtzhausen, CPA 317 14th Street West PRINCE ALBERT, SK S6V 3L6

A CIS Chartered Professional Accountant 900 1st Avenue East PRINCE ALBERT, SK S6V 6P2 Daniel Toews Chartered Professional A Accountant 1728 Barton Drive PRINCE ALBERT, SK S6V 7W3 A David Patola C.A. P.C. Inc. 610 Chura Court PRINCE ALBERT, SK S6V 8E4

A Deloitte LLP / Deloitte S.E.N.C.R.L./s.r.l. 767, 801 15 Street East PRINCE ALBERT, SK S6V 0C7 Comprehensive Licence 12/31/2020

A Douglas J. Halayka, CPA 1-54 10 Street East PRINCE ALBERT, SK S6V OY5 A Essence Accounting Services 34 Hinz Place PRINCE ALBERT, SK S6K 0B1

A Grant Thornton LLP 321 Marquis Road PRINCE ALBERT, SK S6V 5K2 Comprehensive Licence 12/31/2020 A Infinite Accounting & Tax Solutions Box 23083 PRINCE ALBERT, SK S6V 8A7 Condition: Client base be maintained and advise AC Jones Mitchell Spademan #8 - 150 32nd St. W. PRINCE ALBERT, SK S6V 7H7 Comprehensive Licence Registrar of changes in practice. 12/31/2020 Kemp Thompson Brown Chartered A Professional Accountants 201 - 88 13th St. E PRINCE ALBERT, SK S6V 1C6 Specified Licence 12/31/2020 Lana D. Reilly Chartered Professional A Accountant 149 - 15th Street East PRINCE ALBERT, SK S6V 1G1

A MNP LLP 101-1061 Central Avenue PRINCE ALBERT, SK S6V 4V4 Comprehensive Licence 12/31/2020

A Rita G. Stark CPA, CA 2602 - 6A Ave West PRINCE ALBERT, SK S6V 5N1

A Steve Brown Consulting RR4 Site 9 Box 40 PRINCE ALBERT, SK S6V 5R2 A Wilfred Lenz CPA, CA Box 2437 PRINCE ALBERT, SK S6V 7G3

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

A J. Drummond Accounting Box 632 QUILL LAKE, SK S0A 3E0 Comprehensive Licence 12/31/2020 Keith Fradette CPA Professional A Corporation Box 610 RADVILLE, SK S0C 2G0 A Crystal J Mihalicz, CPA, CMA PO Box 340 RAYMORE, SK S0A 3J0 A A. Knight CPA Prof. Corp. 1802 McAra Street REGINA, SK S4N 6C4 Specified Licence 12/31/2020 A A. L. Williams, CPA, CMA 1817 MacRae Dr E REGINA, SK S4N 0S4 A Aaron Hoimyr, CPA 2976 Cranbourn Crescent REGINA, SK S4V 3B3 A AnswerOne CPA Prof. Corp. 2615 Alfred Cres. REGINA, SK S4V 1E6

A Asmat Anwar CPA Prof. Corp. 408 Broad Street North, Suite 220 REGINA, SK S4R 1X3 Baker Watson Chartered Professional A Accountants 200-2150 Scarth Street REGINA, SK S4P 2H7 Specified Licence 12/31/2020 A Baran & Company CPA Prof. Corp. 1850 McAra St REGINA, SK S4N 6C4 Specified Licence 12/31/2020 The Corner Office, Accounting and A Bev Betteridge, CPA, Prof. Corp. CFO Services 14-3710 Eastgate Drive REGINA, SK S4Z 1A5 Bituin Tax and Accounting Services CPA A Prof. Corp. 541 Albert Street REGINA, SK S4R 2P2 A Brian Callele CPA Prof. Corp. 3654 East Creekside Way REGINA, SK S4Z 1A9 A Brian Ludwig, CPA Prof. Corp. 3972 Albert St REGINA, SK S4S 3R1 Brian N. Humble, Chartered Professional Condition: Client base be maintained and advise AC Accountant, Prof. Corp. 1850 McAra St. REGINA, SK S4N 6C4 Comprehensive Licence Registrar of changes in practice. 12/31/2020

BuildersGroupCharteredProfessionalAccou A ntants and Business Advisors Prof. Corp. Builders Group CPA's #204 - 2445 Broad Street REGINA, SK S4P 0C7 A Carey L East CPA P.C. Inc. Compass Accounting Services 2774 Schweitzer Dr REGINA, SK S4V 1C5 Chalupiak & Associates CPA Professional A Corporation Chalupiak & Associates 3261 Saskatchewan Drive REGINA, SK S4T 6S4 Comprehensive Licence 12/31/2020 A Charla Halstead, CPA, Prof. Corp. SA Professional Accounting 4530 McMillan Dr REGINA, SK S4X 0C5 A Charlene Chen CPA Prof. Corp. 204-1911 Park Street REGINA, SK S4N 2G5 Cornerstone Chartered Professional A Accounting Solutions 5315 Boswell Crescent REGINA, SK S4X 4P3 Craig Van Eyck Chartered Accountant CVE Chartered Professional A Professional Corporation Accountant 2828 24th Ave. REGINA, SK S4S 1J8

A Crowe MacKay LLP 202 - 2022 Cornwall St. REGINA, SK S4P 2K5 Comprehensive Licence 12/31/2020

A Dale Folk, CPA, Professional Corporation 855 Arcola Ave. REGINA, SK S4N 0S9 A Dan Li, CPA Professional Corporation Box 32138 REGINA, SK S4N 7L2 A Danny Wilson CPA Prof. Corp. 6 McNiven Place REGINA, SK S4S 3X2 Darren Adams, CPA Professional A Corporation Darren Adams Accounting Services 1231 Carrick Crescent REGINA, SK S4N 7N9 2103 - 11th Ave. 9th Floor, Bank of Montreal Bldg A Deloitte LLP / Deloitte S.E.N.C.R.L./s.r.l. REGINA, SK S4P 3Z8 Comprehensive Licence 12/31/2020 AD Dominic Poissant CPA Prof. Corp. Regina Accounting Service 335 Maxwell Crescent REGINA, SK S4N 5X9 Restriction: The licence of this member has been Don K. McMillan CPA, CA Professional Restricted Specified restricted, on behalf of the firm, is not permitted to sign AR Corporation 74 Rawlinson Crescent REGINA, SK S4S 6G5 Licence any audit engagement reports. 12/31/2020 A Douglas K. Johnson CPA, Prof. Corp. 1400-2002 Victoria Ave. REGINA, SK S4P 0R7

A Dudley & Company LLP 100-2255 13th Avenue REGINA, SK S4P 0V6 Comprehensive Licence 12/31/2020

Condition: Authorize reports only under the particular type of audit engagement indicated at renewal. Must AC DWalker CPA Prof. Corp. 3566 Pederson Crescent REGINA, SK S4V 2A8 Comprehensive Licence notify Registrar of any changes to practice 12/31/2020 A Erin Canham, CPA, CA 5552 Kartusch Pl REGINA, SK S4X 4K1 4Sight Group Chartered Professional A Eyob CPA Professional Corporation Accountants 153 McDougall Cr. REGINA, SK S4S 5M6 Comprehensive Licence 12/31/2020 A Gordon Dillon CPA Prof. Corp. 500 - 4010 Pasqua Street REGINA, SK S4S 7B9 Specified Licence 12/31/2020

A Grant Thornton LLP #200-533 Victoria Avenue REGINA, SK S4N 0P8 Comprehensive Licence 12/31/2020 A GWM Advisory Services 4806 Singer Cres. REGINA, SK S4X 4T5

A Hickey Chartered Professional Accountant PO Box 21040 Gardiner Park REGINA, SK S4V 1J4 A Iris Howden CPA P.C. Inc. 4927 Helmer Place REGINA, SK S4X 4R8 Specified Licence 12/31/2020 Bright Company Accounting & A Jennifer Bright, CPA Prof. Corp. Taxation 1019 Osler Street REGINA, SK S4R 8N5 A Jim Chow, CPA Prof. Corp. Ste. A - 1251 Scarth St REGINA, SK S4R 2E6 Bridges and Bonds CFOs and A Jordan Sleightholm CPA Prof. Corp. Business Advisors 3429 Green Brook Rd. REGINA, SK S4V 2Z6 A Karen Kramer CPA Prof. Corp. 940 Victoria Ave. E REGINA, SK S4N 7A9 A Karen Maga CPA, CMA 3242 DAPHNE ST REGINA, SK S4V3R4

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date A KBoehm CPA P.C. Ltd. OnSite Accounting 3-4625 Albert Street REGINA, SK S4S 6B6 A Kevin D. Kasha, CPA, CA, CMA 233-1933 8 Ave REGINA, SK S4R 1E9

A KPMG LLP 2000 - 1881 Scarth St. REGINA, SK S4P 4K9 Comprehensive Licence 12/31/2020 A L. Peter Morin & Company 2802 Dewdney Ave REGINA, SK S4T 0X7 Leon Lapointe C.A. Professional A Corporation 6626 Liggett Bay REGINA, SK S4X 2G6

A Lisa Ullyott, CPA Professional Corporation 836 N Barclay Bay REGINA, SK S4X 0J3 A Loren H. Vargo, CPA, CMA 3945 Athol St REGINA, SK S4S 3J2

A M Farrer CPA Prof. Corp. Great Plains Accounting Services 201-4401 Albert St. REGINA, SK S4S 6B6 Marcia Herback & Associates Chartered Professional Accountants Professional A Corp 2320 Lorne Street REGINA, SK S4P 2M9 Comprehensive Licence 12/31/2020 A McNaughton CPA Prof. Corp. 1842 MacKay St REGINA, SK S4N 6R4 Specified Licence 12/31/2020 Michael W. Babcock, CPA, Professional A Corporation 4110 Preston Cres. REGINA, SK S4X 0C6 2010 - 11th Ave. Suite 900, Royal Bank Building REGINA, A MNP LLP SK S4P 0J3 Comprehensive Licence 12/31/2020 MWC Chartered Professional Accountants A LLP 102 - 4701 Parliament Avenue REGINA, SK S4W 0T9 Comprehensive Licence 12/31/2020 A Nasir Mirza CPA Prof. Corp. Taqwa Accounting Services 1535 Victoria Ave. REGINA, SK S4P 0P6 Nigel A. Crook Chartered Professional A Accountant 1547 Anson Road REGINA, SK S4P 0E1 A Oehler Reddekop, LLP 402 - 2631 28th Ave. REGINA, SK S4S 6X3

A Oren Hoffart CPA Professional Corporation 4578 Solie Crescent REGINA, SK S4X 0B3 A Pharos Business & Taxation Advisors 1215 Halifax Street REGINA, SK S4R 1T7 Specified Licence 12/31/2020 Priority Accounting Services CPA Prof. A Corp. 2144 Cornwall Street REGINA, SK S4P 2K7 Comprehensive Licence 12/31/2020

A Provincial Auditor Saskatchewan 1920 Broad St., Ste. 1500 REGINA, SK S4P 3V2 Comprehensive Licence 12/31/2020 A R. Stevenson-Ellis, CPA, Prof. Corp. 240 College Ave E. REGINA, SK S4N 0V6 RDS Chartered Professional Accountant A Prof. Corp. 3707 Kew Place REGINA, SK S4V 2V9 Comprehensive Licence 12/31/2020 Rhonda and Lindsay Stewart CPA Prof. A Corp. 1122 Weisbrot Place REGINA, SK S4N 6Z1

A Rohit Kumar Gupta, CPA, CMA Prof. Corp. Sage Professional Services 806 Victoria Ave Regina, SK S4N 0R6 Rotelick & Associates Chartered A Professional Accountants 1417 Park St. REGINA, SK S4N 4C5 Specified Licence 12/31/2020

A Sahar Accounting & Business Consultation 70 Tremaine Ave REGINA, SK S4R6S3 A Sandra Jackson CPA Prof. Corp. 544 University Park Drive REGINA, SK S4V 2Z3 Specified Licence 12/31/2020 A Senger Kaufmann CPA Prof. Corp. 940 Victoria Ave E REGINA, SK S4N 7A9 Specified Licence 12/31/2020

A Sharon Gimas, CPA, CMA 1650 Rousseau Crescent N REGINA, SK S4X 4L9 Comprehensive Licence 12/31/2020 A Shelly Pippin CPA Prof. Corp. 302-1102 8th Ave REGINA, SK S4R 1C9 A Susan D Schuck CPA Prof. Corp. 363 Park Street REGINA, SK S4N 5B2 AD Sydney R. Lowthian, CPA 25 Motherwell Cres. REGINA, SK S4S 3Z3 A Tammy Bryant, CPA, CMA 4033 Garnet St REGINA, SK S4S 3G8 A Tang CPA Prof. Corp. 5500 Pearsall Crescent REGINA, SK S4W 0C7 Condition: Solely to perform audit engagements under Thomas Pavlovsky CPA Professional the Elections Act, Canada. Member must notify Registrar AC Corporation #240 - 1870 Albert Street REGINA, SK S4P 4B7 Specified Licence of any changes to their practice. 12/31/2020

A Thorp & Company CPA's Prof. Corp. 2396 2nd Avenue REGINA, SK S4R 1A6 Comprehensive Licence 12/31/2020

A Tony Gao CPA Professional Corporation Fortune Accounting & Tax Services 101-1925 Osler St REGINA, SK S4P 1W3

A Troy Olson, CPA Professional Corporation 4334 Sandpiper Cres. REGINA, SK S4V 1N3

Virtus Group Chartered Professional 200 - 2208 Scarth St. Central Park Place REGINA, SK A Accountants & Business Advisors LLP S4P 2J6 Comprehensive Licence 12/31/2020 WSO Chartered Professional Accountant A P.C. Ltd. 5105 Jim Cairns Blvd. REGINA, SK S4W 0G1 Comprehensive Licence 12/31/2020

A Carey G. Jagow, CPA P.C. Inc. Rosetown Accounting Services Box 1718 219 Main Street ROSETOWN, SK S0L 2V0

A Carl Sieberer, CPA, CMA 112 - 1st Ave. W Box 2 ROSETOWN, SK S0L 2V0

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

A Grant Thornton LLP 1004 6th Street Box 760 ROSTHERN, SK S0K 3R0 Comprehensive Licence 12/31/2020 A Bonnie Delanoy, CPA Prof. Corp. Box 38 SALTCOATS, SK S0A 3R0

A A1 Accounting Group LLP 605 33rd St W SASKATOON, SK S7L 0V9 Comprehensive Licence 12/31/2020 Aaron Koch, Chartered Professional A Accountant, Prof. Corp. 2 - 2217 Hanselman Court SASKATOON, SK S7L 6A8 Alan Groat BComm, CPA, CGA A Professional Accountant 300-820 51 Street East SASKATOON, SK S7K 0X8 Amarjit Mahil Income Tax and A Amarjit Mahil CPA Prof. Corp. Accounting Services 1011 McMillan Avenue SASKATOON, SK S7L 2T9

A Baker Tilly SK LLP 201 - 500 Spadina Cres E. SASKATOON, SK S7K 4H9 Comprehensive Licence 12/31/2020 Barry J. Smith Chartered Professional A Accountant 613 9th St E SASKATOON, SK S7H 0M4 Behiel Strategic Management, CPA Prof. A Corp. 511 Pohorecky Lane SASKATOON, SK S7W 0J2

Restriction: The licence of this member is restricted such Restricted that the member is not permitted to issue an audit AR Bjorn Sigurdson CPA Prof. Corp. 740 3rd Ave N SASKATOON, SK S7K 2K1 Comprehensive Licence engagement report in SK without an approved mentor. 12/31/2020 A Blair Davidson, CPA Prof. Corp. Davidson Management 1105 15th Street East SASKATOON, SK S7N 0R5 A Brent Dean, CPA, CA 318 A.E. Adams Lane SASKATOON, SK S7K 5N4 Buckberger Baerg & Partners LLP A Chartered Professional Accountants 210 - 616 Main Street SASKATOON, SK S7H 0J6 Comprehensive Licence 12/31/2020 Condition: Client base be maintained and advise AC Byron J. Reynolds, CPA, CA, Prof. Corp. Box 32029, RPO Erindale SASKATOON, SK S7S 1N8 Specified Licence Registrar of changes in practice. 12/31/2020 Cheryl Woloschuk, Chartered Professional A Accountant, Prof. Corp. 439 Lashyn Cove SASKATOON, SK S7N 4S2 Comprehensive Licence 12/31/2020 A Chris Mozell CPA P.C. Inc. 142 Highbury Place SASKATOON, SK S7H 4X7 A Christie Gradin CPA P.C. Inc. 327 Bellmont Cres. SASKATOON, SK S7V 1K4 A D. Bruce Carson CPA, CA 115 Brookdale Cres. SASKATOON, SK S7V 1K5 Site 707 Comp. 11 RR 7 Stn. Main SASKATOON, SK S7K A Dan McEachern CPA Prof. Corp. 1N2 Danika Thibodeau, CPA Professional A Corporation 222 Greaves Court SASKATOON, SK S7W 1A8 520 - 111 2nd Ave S Scotia Bank Building 5th floor A David Langen CPA Chartered Accountant SASKATOON, SK S7K 1K9 Comprehensive Licence 12/31/2020

A Debby Duckworth, CPA, CGA 1315 - 13th Street East SASKATOON, SK S7H 0C5 Specified Licence 12/31/2020

A Deloitte LLP / Deloitte S.E.N.C.R.L./s.r.l. 122-1st Ave. S., Ste. 400 SASKATOON, SK S7K 7E5 Comprehensive Licence 12/31/2020 DNTW Chartered Accountants LLP, Suite 104-1640 Idylwyld Drive North SASKATOON, SK AR Saskatoon S7L 1B1 Donna Berthold CPA Professional A Corporation 1327 Kingsmere Blvd SASKATOON, SK S7J 5C4 A Doug H. Zabolotney, CPA Prof. Corp. Box 1982 SASKATOON, SK S7K 3S5 Earl Warwick Chartered Professional A Accountant Prof. Corp. 3246 Calder Terrace SASKATOON, SK S7J 4W9 900, 409 3 Ave S 409 East Tower SASKATOON, SK S7K A Ernst & Young LLP 5R5 Comprehensive Licence 12/31/2020

A Evan Schemenauer CPA, CA Prof. Corp. 315 Bayfield Cres SASKATOON, SK S7V 1E3 A FilAcc CPA P.C. Ltd. 419 Konihowski Road SASKATOON, SK S7S 1C6

A G & Z, Chartered Professional Accountants 22-1501 8th St E Saskatoon, SK S7H 5J6

A Gabriel Ng CPA P.C. Inc. 904 Stonebridge Common SASKATOON, SK S7T 0N2 Comprehensive Licence 12/31/2020

A Gordon Oliver Oliver & Associates 618 Bronson Crescent SASKATOON, SK S7J 5E5

A Grant Thornton LLP 130 Robin Crescent Unit #4 SASKATOON, SK S7L 6M7 Comprehensive Licence 12/31/2020

A Harold Braun, CPA Prof. Corp. 101 - 2750 Faithfull Avenue SASKATOON, SK S7K 6M6 Specified Licence 12/31/2020

A Heagy LLP 104-2100 Airport Drive SASKATOON, SK S7L 6M6 Comprehensive Licence 12/31/2020

A HJ Park, CPA, Prof. Corp. 1206 Beechmont View SASKATOON, SK S7V 1E1 Specified Licence 12/31/2020 Hounjet Tastad Harpham, Chartered A Professional Accountants 207 - 2121 Airport Drive SASKATOON, SK S7L 6W5 Comprehensive Licence 12/31/2020 FRENCH A Hui Xiao CPA P.C. Inc. 222 Avondale Road SASKATOON, SK S7H 5C7

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date HVB Chartered Professional Accountants A Prof. Corp. 200 - 333 25th Street E. SASKATOON, SK S7K 0L4 Comprehensive Licence 12/31/2020 AR Jack E. Adams CPA P.C. Inc. 319 - 108th Street SASKATOON, SK S7N 1P7

A James H. Stinn, CPA, Prof. Corp. 300 - 820 51st Street E SASKATOON, SK S7K 0X8 Comprehensive Licence 12/31/2020

A Jay Walker, CPA P.C. Ltd. Site 515, Comp 46 RR 5 SASKATOON, SK S7K 3J8 Jeff Bergen, Chartered Professional A Accountant 170 Rao Cres. SASKATOON, SK S7K 6V9 Davies & Drury Chartered A Jeff Gorman CPA Prof. Corp. Professional Accountants 624 Duchess St. SASKATOON, SK S7K 0R1 Comprehensive Licence 12/31/2020 Jensen Stromberg Chartered Professional A Accountants #4-305 Idylwyld Drive North SASKATOON, SK S7L 0Z1 Comprehensive Licence 12/31/2020

A Jerry A. Ferwerda, CPA 2-3603 Kochar Avenue SASKATOON, SK S7P 0B8 A John Riggs, CPA, Prof. Corp. 105-203 Berini Dr. SASKATOON, SK S7N 4L2

A Jordan N. Brown, CPA, Prof. Corp. Lift Accounting 110-120 Sonnenschein Way SASKATOON, SK S7M 0W2 A Kalesnikoff Financial Investigations 110 Christopher Rd. SASKATOON, SK S7J 3R9

A Kathryn Tian CPA P.C. Inc. 160-615 Stensrud Road SASKATOON, SK S7W 0A2 Davies & Drury Chartered A Kirby L. Drury CPA Prof. Corp. Professional Accountants 624 Duchess Street SASKATOON, SK S7K 0R1 Comprehensive Licence 12/31/2020 A Korryn B. Diehl CPA Prof. Corp. 611 47 Street E SASKATOON, SK S7K 5G5

A KPMG LLP 500 - 475 2nd Ave S. SASKATOON, SK S7K 1P4 Comprehensive Licence 12/31/2020 Kylee Auckland CPA Professional A Corporation KB Solutions 214 Pohorecky Street SASKATOON, SK S7W 0J3

A Lambie Lee & Bergeron 101 - 2750 Faithfull Avenue SASKATOON, SK S7K 6M6 Lawrence P. Whelan, Chartered A Professional Accountant 110 - 3502 Taylor Street E SASKATOON, SK S7H 5H9 Specified Licence 12/31/2020

A Lenard Cole CPA Professional Corporation 300-820 51st St E Saskatoon, SK S7K 0X8 A Lin CPA Prof. Corp. 1030B 8TH ST E SASKATOON, SK S7H 0R9 A Linda Yu CPA P.C. Inc. 610A 350 3rd Ave N SASKATOON, SK S7H 0T1 Lindsay Kotelko CPA Professional A Corporation #109 - 2366 Avenue C North SASKATOON, SK S7L 5X5

A Lingard + Dreger LLP 650 - 333 25th St. E. SASKATOON, SK S7K 0L4 Comprehensive Licence 12/31/2020 McClelland Debusschere Chartered A Professional Accountants P.C. Inc. McClelland Debusschere CPA #205-502 - 45th Street West SASKATOON, SK S7L 6H2 Comprehensive Licence 12/31/2020

A McKenzie, CPA Professional Corporation McKenzie & Company 100 - 115 2nd Ave N SASKATOON, SK S7K 2B1 Comprehensive Licence 12/31/2020

A MF Langen CPA CMA 207-1, 3501 8th St. E SASKATOON, SK S7H 0W5 Lizee Gauthier Chartered A Mike Gauthier CPA Prof. Corp. Professional Accountant 473 - 2nd Avenue N SASKATOON, SK S7K 2C1

A MNP LLP 800 - 119 4th Ave South SASKATOON, SK S7K 5X2 Comprehensive Licence 12/31/2020 Myrna McIvor, CPA Professional A Corporation 222 Dickey Crescent SASKATOON, SK S7L 5N9 N. Fleischhacker Chartered Professional A Accountant Prof. Corp. 303-235 Evergreen Square SASKATOON, SK S7W 0T9

A Nasir Mirza CPA Prof. Corp. Taqwa Accounting Services 201 - 135 Robin Crescent SASKATOON, SK S7L 6M3 Nevin Jantz, CPA, Professional New Wave Chartered Professional A Corporation Accounting 615 3rd Street East SASKATOON, SK S7H 1M2 AD O O & Co. Professional Services 240-2002B Quebec Ave Saskatoon, SK S7K 1W4 A P.A. Thomas CPA P.C. Ltd. 254 Robin Cres SASKATOON, SK S7L 7C2 A Paul Blackstock CPA P.C. Ltd. 323 E Hampton Blvd SASKATOON, SK S7R 0A5

A Petersen Accounting Services 810 Denham Crescent SASKATOON, SK S7R 1E8 A Phil Proznik, CPA, CGA 51 Chomyn Crescent SASKATOON, SK S7K 7R5

A PricewaterhouseCoopers LLP 600-128 4th Ave S SASKATOON, SK S7K 1M8 Comprehensive Licence 12/31/2020 Pritchard & Associates, Chartered A Professional Accountants, Prof. Corp. 100 33rd St. E SASKATOON, SK S7K 0S2 Specified Licence 12/31/2020

Proctor & Rodgers, Chartered Professional Grasslands Group, Chartered Exemption: Practical experience hours and agrees to A Accountants, Professional Corporation Professional Accountants 430 Sylvian Cres Saskatoon, SK S7H 5E9 Comprehensive Licence meet the approved plan. 12/31/2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

A PWM Tax & Accounting Services 205-210 Wellman Crescent SASKATOON, SK S7T 0J1 QAG Chartered Professional Accountant Suite 300, 230 22nd Street East SASKATOON, SK S7K A Prof. Corp. 0E9 Randall Clay CPA, CA Professional A Corporation 207 Beechwood Crescent SASKATOON, SK S7V 1K6 AD RG Blakley CPA Prof. Corp. 5-1418 Central Ave SASKATOON, SK S7N 2H2 Specified Licence 12/31/2020

Robert H Turner Chartered Professional A Accountant Professional Corporation 223 815 Heritage Green SASKATOON, SK S7H 5R6 Davies & Drury Chartered A Ryan Lupien CPA Prof. Corp. Professional Accountants 624 Duchess St. SASKATOON, SK S7K 0R1 Comprehensive Licence 12/31/2020 Ste 600 Princeton Towers 123 - 2nd Avenue South A S. Kolla-Empey, CPA P.C. Inc. SASKATOON, SK S7K 7E6 A Sayem Hasan CPA Prof. Corp. 786 Accounting & Tax 109-210 Rajput Way SASKATOON, SK S7W 0V7 Shah Accounting & Tax Services, CPA A Professional Corporation Shah Accounting 201-2002 Quebec Ave SASKATOON, SK S7K 1W4 Davies & Drury Chartered A Spencer Beaulieu CPA Prof. Corp. Professional Accountants 624 Duchess Street SASKATOON, SK S7K 0R1 Comprehensive Licence 12/31/2020 SRG Chartered Professional A SRG CPA Prof. Corp. Accountants 215-728 Spadina Cres E SASKATOON, SK S7K 3H2 Specified Licence 12/31/2020

A Stewart, Gee & Murray CPA LLP 700-230 22nd St E SASKATOON, SK S7K 0E9 Comprehensive Licence 12/31/2020

A Styles Accounting and Tax Services 106 Hargreaves Green SASKATOON, SK S7R 0C3 A Taheera Fidaali, CPA, Prof. Corp. Tula Accounting & Consulting 2519 Haultain Avenue SASKATOON, SK S7J 1R4 A Taimur Samad CPA P.C. Inc. 14 -127 Banyan Cres SASKATOON, SK S7V 1G5 Tara Quick, Chartered Professional A Accountant, CGA #300 - 820 51st St. E. SASKATOON, SK S7K 0X8 Specified Licence 12/31/2020

A Thomson Jaspar & Associates 400-15 23rd Street East SASKATOON, SK S7K 0H6 Specified Licence 12/31/2020

Condition and Exemption: Licensed member is required to obtain a monitor to complete an EQCR prior to release AC Tony Banik, CPA Prof. Corp. 120 33rd Street East SASKATOON, SK S7K 0S2 Specified Licence of all assurance engagement reports. 12/31/2020 TRF Group Chartered Professional A Accountants 101-208 19th St W SASKATOON, SK S7M 5X8

Virtus Group Chartered Professional A Accountants & Business Advisors LLP 200-157 2nd Ave N SASKATOON, SK S7K 2A9 Comprehensive Licence 12/31/2020

220-728 Spadina Crescent East SASKATOON, SK S7K Condition: Client base be maintained and advise AC Walsh Nemeth & Co. CPA Prof. Corp. 3H2 Comprehensive Licence Registrar of changes in practice. Complete CPD plan. 12/31/2020 AD Wayne Storozuk, CPA CA 246 Marcotte Way SASKATOON, SK S7K 7P2

A Yang Gao, CPA P.C. Ltd. 124-203 Herold Terrace SASKATOON, SK S7V 1H7 Specified Licence 12/31/2020

A MNP LLP Box 897 424 Centre Street SHAUNAVON, SK S0N 2M0 Comprehensive Licence 12/31/2020 Box 337 #1 910 3rd Avenue W. SHAUNAVON, SK S0N A Stark & Marsh CPA LLP 2M0 Comprehensive Licence 12/31/2020 A Darlene Otet, CPA, CGA Box 33 SHELLBROOK, SK S0J 2E0 A Kyle Brataschuk, CPA, CA KCB Accounting PO Box 1351 SHELLBROOK, SK S0J 2E0 MJW Chartered Professional Accountant A Prof. Corp. Box 837 SHELLBROOK, SK S0J 2E0 A MLD Financial RR1, Site 7, Comp 7 SHELLBROOK, SK S0J 2E0 Holm Raiche Oberg Chartered Professional A Accountants P.C. Ltd. 124 1st Street E SPIRITWOOD, SK S0J 2M0 Comprehensive Licence 12/31/2020

A J Siegel CPA Prof. Corp. Jeanette Siegel CPA, CGA Box 159 220 Main Street SPIRITWOOD, SK S0J 2M0

A Apex Chartered Professional Accountant Box 2347 SWIFT CURRENT, SK S9H 4X6

de Jong & Associates, Chartered Condition: Licensed member shall complete the plan for AC Professional Accountants, Prof. Corp. Box 1967 Stn. Main SWIFT CURRENT, SK S9H 4M7 Comprehensive Licence CPD in 2020 as approved by the Registrar. 12/31/2020

A MNP LLP 50 - 1st Avenue NE SWIFT CURRENT, SK S9H 4W4 Comprehensive Licence 12/31/2020 Box 128 365 Central Ave N SWIFT CURRENT, SK S9H A Stark & Marsh CPA LLP 3V5 Comprehensive Licence 12/31/2020

AD Stevenson Accounting Ltd. 121 Central Ave N. SWIFT CURRENT, SK S9H 0K9

A Janke LLP Box 1930 TISDALE, SK S0E 1T0 Comprehensive Licence 12/31/2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date A Jellicoe Bilash & Associates Box 3040 TISDALE, SK S0E 1T0

A W E Woolley CPA Prof. Corp. Box 699 TISDALE, SK S0E 1T0 Comprehensive Licence 12/31/2020 A Michael Biette CPA Prof. Corp. TaxTeam Box 78 TUXFORD, SK S0H 4C0 Curtis Hepting, CPA Professional A Corporation Box 1180 UNITY, SK S0K 4L0 Jeff D. Tiffin, CPA, Professional Exemption: Practical experience hours requirement & A Corporation Box 297 UNITY, SK S0K 4L0 Comprehensive Licence agrees to meet the approved plan. 12/31/2020 Randy Sander CPA Professional A Corporation Box 744 257 - 2nd Avenue West UNITY, SK S0K 4L0 Specified Licence 12/31/2020

A Laskowski & Wright LLP 4 - 810 Centennial Blvd. WARMAN, SK S0K 4S1 Comprehensive Licence 12/31/2020 A Loewen Accounting Services Box 1569 WARMAN, SK S0K 4S0 J.H.A. Davies CPA Professional Davies & Drury Chartered A Corporation Professional Accountants Box 1500 WATROUS, SK S0K 4T0 A Clare Johnson CPA CA 409 2nd Street NE WEYBURN, SK S4H 0V4

A Grant Thornton LLP 206 Hill Ave. WEYBURN, SK S4H 1M5 Comprehensive Licence 12/31/2020 A M. Caldwell CPA P.C. Ltd. OnSite Accounting Box 25 WEYBURN, SK S4H 2J8 Specified Licence 12/31/2020

A MNP LLP 301-117 3rd Street NE WEYBURN, SK S4H 0W3 Comprehensive Licence 12/31/2020 N.M. McMahon CPA Professional A Corporation 604 Government Street South WEYBURN, SK S4H 2B4 Specified Licence 12/31/2020 A Arlene Janzen, CPA, CA Box 541 Stn Main WHITE CITY, SK S4L 5B1

Miller Moar Grodecki Kreklewich & Chorney A Chartered Professional Accountants 715 Lalonde Street WHITEWOOD, SK S0G 5C0 Comprehensive Licence 12/31/2020 Phyllis Armstrong, CPA Professional A Corporation 707 Lalonde St. WHITEWOOD, SK S0G 5C0

A Lois Skinner CPA Box 131 WILKIE, SK S0K 4W0 Comprehensive Licence 12/31/2020 E.J.C. Dudley & Co. Chartered Professional A Accountants Box 718 WYNYARD, SK S0A 4T0 Comprehensive Licence 12/31/2020 A Paul Lendzyk, CPA Box 562 WYNYARD, SK S0A 4T0

A Baker Tilly SK LLP #310 - 41 Broadway St. W. YORKTON, SK S3N 0L6 Comprehensive Licence 12/31/2020 Bartel and Simms CPA Professional A Corporation 16 Third Ave N YORKTON, SK S3N 1B9 Specified Licence 12/31/2020 David Horsman, CPA Professional A Corporation 49 Caldwell Drive YORKTON, SK S3N 4A5 Specified Licence 12/31/2020 Sensus Chartered Professional A Accountants Ltd. Box 926 15 First Avenue North YORKTON, SK S3N 2X1 Comprehensive Licence 12/31/2020 Gillian Morrison Chartered Professional A Accountant RR1 ZEHNER, SK S0G 5K0 Builder Chartered Professional Accountant A Professional Corporation 6153 6 St SE Calgary, AB T2H 1L9

A Golding CPA Prof. Corp. 250 Sierra Vista Terrace SW CALGARY, AB T3H 3C5 A Singh CPA Prof. Corp. 57 Red Sky Green NE CALGARY, AB T3N 0V5 Suresh Madaan CPA Professional A Corporation 226, 4851 - Westwinds Dr NE CALGARY, AB T3J 4L4 Specified Licence 12/31/2020 Bergeron & Co., Chartered Professional A Accountants 200, 8925 82 Avenue NW EDMONTON, AB T6C 0Z2 Comprehensive Licence 12/31/2020 A Origami Professional Corporation #200, 10225 100 Ave. EDMONTON, AB T5J 0A1 Kyle & Handel Chartered Professional A Accountants 202, 5004 18th Street LLOYDMINSTER, AB T9V 1V4 5012 - 46 Street Box 11706 LLOYDMINSTER, AB T9V A Leckie & Associates LLP 3C1 Comprehensive Licence 12/31/2020 McGowan Professional Corporation, McGowan Chartered Professional A Chartered Professional Accountant Accountant 5019 50 St Lloydminster, AB T9V 0L9 Merrianne Beck Chartered A Merrianne Beck Professional Corporation Professional Accountant #102 - 5009 - 48th Street LLOYDMINSTER, AB T9V 0H7

A Metrix Group LLP Box 10099 5102 48 Street LLOYDMINSTER, AB T9V 3A2 Comprehensive Licence 12/31/2020

A Michelle Latimer Professional Corporation Box 10217 LLOYDMINSTER, AB T9V 3A4 Specified Licence 12/31/2020 WLS LLP Chartered Professional Box 10350 5012 - 49th St., 2nd Fl. LLOYDMINSTER, AB A Accountants T9V 3A5

Cody Ibbotson Professional Corporation, EBT Chartered Professional A Chartered Professional Accountant Accountants 307-579 3rd Street SE MEDICINE HAT, AB T1A 0H2 Comprehensive Licence 12/31/2020

Licence Expiry Status Company Operating Name Full Address Licence Licence Restriction/ Exemption/Condition Additional Language Date

Derek Hirsch Professional Corporation, EBT Chartered Professional A Chartered Professional Accountant Accountants 307-579 3rd Street SE MEDICINE HAT, AB T1A 0H2 Comprehensive Licence 12/31/2020

Remi B. Poissant Professional Corporation, EBT Chartered Professional A Chartered Professional Accountant Accountants 307-579 3rd Street SE MEDICINE HAT, AB T1A 0H2 Comprehensive Licence 12/31/2020

Condition: Subject to the requirements of the member's M. Rafi Khan, Chartered Professional licence in their primary province, the member is required AC Accountant 605 - 8th Street SW SLAVE LAKE, AB T0G 2A4 Comprehensive Licence to comply with the Legacy CGA Mentorship Program. 12/31/2020 Condition: Subject to the requirements of the member's AC J. Shin, CPA Inc. 309-4501 North Road BURNABY, BC V3N 4R7 Comprehensive Licence licence in their primary province. 12/31/2020 Bill Laidlaw Chartered Professional A Accountant Prof. Corp. 4562 Gaspardone Rd KELOWNA, BC V1W 5A7 A Clark, Robinson CPA's 3109 32 Avenue VERNON, BC V1T 2M2

A Accent Chartered Professional Accountants 15 - 1st Avenue SW DAUPHIN, MB R7N 1R9 Comprehensive Licence 12/31/2020 Yakubchak & Company Chartered A Professional Accountants Inc. PO Box 460 Stn Main DAUPHIN, MB R7N 2V3 Specified Licence 12/31/2020 Exchange Chartered Professional A Accountants LLP 1-554 St. Mary's Rd. WINNIPEG, MB R2M 3L5 Comprehensive Licence 12/31/2020 A Jon Josephson CPA Prof. Corp. Variant Finance 68 Sgt Donald Lucas Dr Paradise, NL A1L 0W8 Michael Falaye, Chartered Professional A Accountant 3349 Ingram Road MISSISSAUGA, ON L5L 4N4

A Sanni Amike CPA Professional Corporation 95 Randolph Drive VAUGHAN, ON L6A 0Z8 A Sentel Accounting 28 Blanchard Rd WHITEHORSE, YT Y1A 4T7

For firm licence questions email [email protected] All firms expire December 31, 2020 and must renew anually All other inquiries email [email protected]