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Auditor’s Independence Declaration Under Section 307C of the Corporations Act 2001 To the Committee of Critical Path Incorporated As lead auditor for the audit of Critical Path Incorporated (A.B.N. 12 049 903 261) for the year ended 31 December 2017, I declare that, to the best of my knowledge and belief, there have been: (a) no contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and (b) no contraventions of any applicable code of professional conduct in relation to the audit. This declaration is in respect of Critical Path Incorporated and any entities it controlled during the period.
Mitchell & Partners CHARTERED ACCOUNTANTS
Glenn Merchant CA PARTNER
Sydney, NSW Dated this 12th day of June, 2018