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Appendix A – Prohibited Non-Audit Services

An external auditor is not independent if, at any point procedures during an audit of Suncor’s financial
during the audit and professional engagement period, the statements.

auditor provides the following non-audit services to an
audit client.
Management functions. Acting, temporarily or permanently,
as a director, officer, or employee of Suncor, or performing

Bookkeeping or other services related to the accounting any decision-making, supervisory, or ongoing monitoring
records or financial statements of the audit client. Any function for Suncor.

service, unless it is reasonable to conclude that the results
of these services will not be subject to audit procedures Human resources. Any of the following:
during an audit of Suncor’s financial statements, including:
• Searching for or seeking out prospective candidates for
• Maintaining or preparing the audit client’s accounting managerial, executive, or director positions;

records;
• Engaging in psychological testing, or other formal

• Preparing Suncor’s financial statements that are filed testing or evaluation programs;
with the SEC or that form the basis of financial
• Undertaking reference checks of prospective candidates
statements filed with the SEC; or
for an executive or director position;

• Preparing or originating source data underlying Suncor’s • Acting as a negotiator on Suncor’s behalf, such as
financial statements.
determining position, status or title, compensation,
fringe benefits, or other conditions of employment; or
Financial information systems design and implementation.
Any service, unless it is reasonable to conclude that the • Recommending, or advising Suncor to hire a specific
results of these services will not be subject to audit
candidate for a specific job (except that an accounting
procedures during an audit of Suncor’s financial firm may, upon request by Suncor, interview candidates
statements, including:
and advise Suncor on the candidate’s competence for
• Directly or indirectly operating, or supervising the financial accounting, administrative, or control

operation of, Suncor’s information systems or managing positions).
Suncor’s local area network; or
Broker-dealer, investment adviser or investment banking
• Designing or implementing a hardware or software
services. Acting as a broker-dealer (registered or
system that aggregates source data underlying the unregistered), promoter, or underwriter, on behalf of
financial statements or generates information that is
Suncor, making investment decisions on behalf of Suncor
significant to Suncor’s financial statements or other or otherwise having discretionary authority over Suncor’s
financial information systems taken as a whole.
investments, executing a transaction to buy or sell Suncor’s

Appraisal or valuation services, fairness opinions or investment, or having custody of Suncor’s assets, such as
taking temporary possession of securities purchased
contribution-in-kind reports. Any appraisal service, valuation
service or any service involving a fairness opinion or by Suncor.

contribution-in-kind report for Suncor, unless it is Legal services. Providing any service to Suncor that, under
reasonable to conclude that the results of these services
circumstances in which the service is provided, could be
will not be subject to audit procedures during an audit of provided only by someone licensed, admitted, or otherwise
Suncor’s financial statements.
qualified to practice law in the jurisdiction in which the
service is prohibited.
Actuarial services. Any actuarially-oriented advisory service
involving the determination of amounts recorded in the
Expert services unrelated to the audit. Providing an expert
financial statements and related accounts for Suncor other opinion or other expert service for Suncor, or Suncor’s legal
than assisting Suncor in understanding the methods,
representative, for the purpose of advocating Suncor’s
models, assumptions, and inputs used in computing an interest in litigation or in a regulatory or administrative
amount, unless it is reasonable to conclude that the results
of these services will not be subject to audit procedures proceeding or investigation. In any litigation or regulatory
or administrative proceeding or investigation, an
during an audit of Suncor’s financial statements.
accountant’s independence shall not be deemed to be
Internal audit outsourcing services. Any internal audit impaired if the accountant provides factual accounts,

service that has been outsourced by Suncor that relates to including testimony, of work performed or explains the
Suncor’s internal accounting controls, financial systems or positions taken or conclusions reached during the

financial statements, unless it is reasonable to conclude performance of any service provided by the accountant
that the result of these services will not be subject to audit
for Suncor.

SUNCOR ENERGY INC. ANNUAL INFORMATION FORM 2014 B-4