UNITED COMMUNITY BANKS INC

(a)Disclosure Controls and Procedures. Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures (as such term is defined in Exchange Act Rule 13a-15(e)) as of September 30, 2026. Based on that evaluation, our principal executive officer and chief financial officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this Report.

On August 1, 2026, we completed our acquisition of Peach State Bancshares, Inc. (“Peach State”) as described in Note 3 in the Notes to the Consolidated Financial Statements. We are in the process of evaluating the existing controls and procedures of Peach State and integrating Peach State into our disclosure controls and procedures and internal control over financial reporting. In accordance with published SEC Staff guidance permitting a company to exclude an acquired business from management’s assessment of the effectiveness of internal control over financial reporting for the year in which the acquisition is completed, and similarly exclude an acquired business from the quarterly evaluation of disclosure controls and procedures to the extent that they are subsumed by internal control over financial reporting, the scope of management’s assessment of the effectiveness of the design and operation of the Company’s disclosure controls and procedures as of September 30, 2026 includes all of our consolidated operations except for those disclosure controls and procedures of Peach State that are subsumed by internal control over financial reporting. The Peach State acquisition represented approximately 3% of total consolidated assets at September 30, 2026 and approximately 1% of our total consolidated revenue for the nine months ended September 30, 2026.

(b)Changes in Internal Control Over Financial Reporting. No change in our internal control over financial reporting (as such term is defined in Exchange Act Rule 13a-15(f)) occurred during the fiscal quarter ended September 30, 2026 that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. We are currently in the process of assessing and integrating Peach State’s internal control over financial reporting with our existing internal control over financial reporting.