Andersen Group Inc.

Our Board of Directors adopted a Code of Conduct applicable to all of our employees, executive officers, and directors. Any waiver of the Code of Conduct for an executive officer or director may be granted only by our Board of Directors and must be timely disclosed as required by applicable law. The full text of our Code of Conduct is posted on the investor relations section of our website, and we intend to post any amendments to, or waivers from, our Code of Conduct on such website at investor.andersen.com. We have also implemented whistleblower procedures that establish formal protocols for receiving and handling complaints from employees and the public. Any concerns regarding accounting or auditing matters reported under these procedures will be communicated promptly to the Audit Committee.