Sono Group NV

We have adopted a written code of business conduct and ethics, or code of conduct, which outlines the principles of legal and ethical business conduct under which we do business. The code of conduct applies to all of our management board members, supervisory board members and employees. Upon the closing of our IPO, the full text of the code of conduct was made available on our website at https://ir.sonomotors.com/. The information and other content appearing on our website are not part of this Annual Report.

In addition, we have rolled-out a compliance management policy which describes the compliance management system implemented at the Subsidiary, which is designed to ensure compliance with all legal requirements, while at the same time imposing high ethical standards that are mandatory for both management and each employee. The overall responsibility for the compliance management system lies with the compliance circle, which includes members of our management board and which reports regularly to the audit committee. In the performance of its compliance responsibilities, the management board has delegated the corresponding tasks to various functions at the Subsidiary.

ITEM 16C. **PRINCIPAL ACCOUNTANT FEES AND SERVICES