Financial Reporting and Transparency Policy

Last Updated on July 5, 2026

Welcome to Marketeq Digital Inc. (hereinafter referred to as "Marketeq," "we," "us," or "our"). This Financial Reporting and Transparency Policy (the "Policy") describes Marketeq's commitment to maintaining accurate financial records and to conducting its financial affairs with integrity and transparency. Accurate and honest financial reporting is essential to sound governance and to the trust of our stakeholders. This Policy supplements our Code of Conduct and Anti-Corruption Policy. If you have any questions regarding this Policy, you may contact us at legal@marketeqdigital.com.

1. Purpose and Scope

The purpose of this Policy is to describe the standards Marketeq applies to its financial records and reporting. This Policy applies to Marketeq's directors, officers, employees, and others involved in creating, recording, or reporting financial information. It reflects our commitment to accuracy, honesty, and transparency in our financial affairs. This Policy is intended to support sound financial governance and compliance with applicable law. Compliance with this Policy is expected of all who handle financial information on behalf of Marketeq.

2. Accurate Books and Records

Marketeq maintains accurate, complete, and timely books and records that fairly reflect its transactions and financial position. All financial transactions must be recorded properly and supported by appropriate documentation. No false, misleading, or artificial entries may be made in our records for any reason. We do not maintain undisclosed or unrecorded funds or assets. Accurate record-keeping is fundamental to our financial integrity and to compliance with applicable law.

3. Internal Controls

Marketeq maintains internal controls designed to ensure the reliability of its financial reporting and to safeguard its assets. These controls include appropriate approval processes, segregation of duties where practicable, and review procedures designed to prevent and detect errors and irregularities. Our internal controls are intended to provide reasonable assurance regarding the accuracy of our financial records. We periodically review our controls to ensure they remain effective. Strong internal controls support the integrity of our financial reporting.

4. Transparency and Honesty

Marketeq is committed to conducting its financial affairs transparently and honestly. We do not engage in fraudulent financial practices, misrepresentation, or the concealment of material information. Financial information provided to stakeholders, where applicable, is intended to be accurate and not misleading. We expect personnel to be truthful and forthright in all financial matters. Transparency and honesty are central to maintaining the trust of our stakeholders.

5. Compliance with Accounting Standards and Laws

Marketeq seeks to prepare its financial records and reports in accordance with applicable accounting principles and legal requirements. We comply with applicable tax, financial reporting, and record-keeping laws in the jurisdictions in which we operate. Where professional accounting judgment is required, we seek to apply it appropriately and consistently. We engage qualified personnel and advisors as appropriate to support compliance. Adherence to applicable standards and laws underpins the reliability of our financial reporting.

6. Responsibilities of Personnel

Personnel involved in financial matters are responsible for ensuring that the information they create or record is accurate and complete. They must not knowingly participate in the falsification of records or the misrepresentation of financial information. Personnel are expected to raise concerns if they become aware of any inaccuracy or irregularity. Managers are responsible for supporting compliance within their areas of responsibility. Shared responsibility supports the integrity of our financial reporting.

7. Reporting Concerns and Non-Retaliation

Marketeq encourages the reporting of any suspected financial irregularities, including fraud, misrepresentation, or accounting errors. Concerns may be reported to us at legal@marketeqdigital.com, and we take such reports seriously. We do not tolerate retaliation against anyone who reports a concern in good faith. We investigate reported concerns appropriately and take corrective action where warranted. Open reporting supports the accuracy and integrity of our financial records.

8. Consequences of Violations

Violations of this Policy are treated as serious matters and may result in disciplinary action, up to and including termination of employment or engagement. Financial misconduct may also expose individuals and Marketeq to civil and criminal liability under applicable law. We cooperate with authorities as appropriate in the investigation of financial irregularities. We are committed to holding those who engage in financial misconduct accountable. Compliance with this Policy protects both individuals and the organization.

9. Changes to This Policy

Marketeq reserves the right to modify or update this Financial Reporting and Transparency Policy at any time to reflect changes in our practices or legal requirements. Any changes will become effective upon posting the revised Policy, and we encourage you to review it periodically. Where changes are material, we will endeavor to communicate them through appropriate means.

10. Contact Information

If you have any questions, concerns, or wish to report a suspected financial irregularity, please contact us at legal@marketeqdigital.com. We are committed to maintaining accurate financial records and to addressing concerns promptly and confidentially.