BankUnited, Inc.

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this Form 10-Q, we carried out an evaluation under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Exchange Act Rules 13a-15(e) and 15d-15(e). Based upon that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded that our disclosure controls and procedures were effective.

During the quarter ended March 31, 2025, there were no changes in the Company's internal control over financial reporting that materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

Effective January 1, 2025, the Company finalized implementation of a new general ledger accounting system. The new general ledger system should enable us to standardize processes, improve efficiency and enhance management reporting and analysis. This change in systems was subject to thorough testing and review before and after final implementation. This transition has not materially affected, and the Company does not expect it to materially affect the effectiveness of internal control over financial reporting.