Procedures for Submitting Complaints or Concerns about Financial Statements, Accounting, Internal Accounting Controls, Disclosure or Auditing Matters:

  • Any officer or director receiving a complaint or concern regarding financial statement disclosures, accounting, internal accounting controls or auditing matters shall forward it to the Audit Committee of the Board of Directors.
  • Any employee of Glenbriar may submit, on a confidential and anonymous basis (if the employee so desires), any concerns regarding financial statement disclosures, accounting, internal accounting controls or auditing matters by putting such concerns in writing and forwarding them in a sealed envelope to the Chair of the Audit Committee, in care of the Glenbriar's Corporate Secretary, Brian Tijman, at 1100, 736 - 8 Ave SW, Calgary, AB T2P 1H4, Canada. The envelope is to be labeled: "To be opened by the Audit Committee only". If any employee would like to discuss any matter with the Audit Committee, that employee should indicate this in the submission and include a telephone number at which he or she might be contacted. Any such envelopes received by the Corporate Secretary shall be forwarded promptly to the Chair of the Audit Committee. In addition to the foregoing, any employee contact the Chair of the Audit Committee directly on an anonymous basis by telephone.
  • At each of its meetings, including any special meeting called by the Chair of the Audit Committee following the receipt of any complaint or concern as described above, the Audit Committee shall review and consider any such complaints or concerns that it has received and take any action that it deems appropriate in the circumstances.