Policy All employees must sign either the Code of Ethics and Conduct or the Financial Management Code of Conduct. FirstService requires each of its subsidiary companies to adopt a Code of Ethics and Conduct similar to the one adopted by FirstService. There is a requirement that every employee acknowledges that they agree to abide by the Code. In addition, all senior management and staff involved in financial reporting and disclosures sign-off on a separate Financial Management Code of Ethics and Conduct. The Code shall be discussed with employees and shall be placed in prominent places as follows: Employee handbooks and new employee orientations; Company websites and intranets; Annual performance reviews. Code of Ethics and Conduct Financial Management Code of Ethics and Conduct