Page 100 - AIF - English

POLICY AND PROCEDURES FOR PRE-APPROVAL OF AUDIT AND NON-AUDIT SERVICES

V. Responsibilities of External Auditors
(e) Review their partner rotation plan and advise the Audit

To support the independence process, the independent Committee on an annual basis.
auditors will:
In addition, the external auditors will:
(a) Confirm in each engagement letter that performance
(f) Provide regular, detailed fee reporting including
of the work will not impair independence;
balances in the work in progress account; and

(b) Satisfy the Audit Committee that they have in place (g) Monitor fees and notify the Audit Committee as soon
comprehensive internal policies and processes to ensure
as a potential overrun is identified.
adherence, worldwide, to independence requirements,
including robust monitoring and communications;
VI. Disclosures
(c) Provide communication and confirmation to the Audit Suncor will, as required by applicable law, annually disclose

Committee regarding independence on at least a its pre-approval policies and procedures, and will provide
quarterly basis;
the required disclosure concerning the amounts of audit

(d) Maintain registration by the Canadian Public fees, audit-related fees, tax fees and all other fees paid to
its outside auditors in its filings with the SEC.
Accountability Board and the U.S. Public Company
Accounting Oversight Board; and

Approved and Accepted April 28, 2004

B-3 SUNCOR ENERGY INC. ANNUAL INFORMATION FORM 2014