INDIVIOR PLC

The Audit & Risk Committee has responsibility for, among other things, monitoring the financial integrity of the financial statements of the Company along with PricewaterhouseCoopers LLP, our external auditors in that process. It focuses in particular on compliance with accounting policies and ensuring that an effective system of internal financial controls is maintained. The ultimate responsibility for reviewing and approving the annual report and accounts and other interim financial reports remains with the Board. The Audit & Risk Committee shall meet not less than four times a year to coincide with key dates in the Company’s financial reporting cycle. The Audit & Risk Committee also meets on an ad hoc basis when necessary.

The responsibilities of the Audit & Risk Committee set out in its Charter cover external audit, internal audit, financial and narrative reporting, internal controls and risk management, and the systems and procedures for detecting fraud. The Charter also sets out the authority of the Audit & Risk Committee to carry out its responsibilities.

The members of our Audit & Risk Committee are Juliet Thompson (Chair), Jo LeCouilliard, Barbara Ryan, and Mark Stejbach. Our Board has determined that each member is independent within the meaning of SEC rules and regulations and Nasdaq listing standards and possesses the required level of financial literacy as required by Nasdaq.