ENTRAVISION COMMUNICATIONS CORPORATION

EMPLOYEE COMPLAINT PROCEDURES

FOR

ACCOUNTING AND AUDITING MATTERS

This policy sets forth the procedures by which any employee or non-employee of Entravision Communications Corporation ("Entravision") may submit a good faith complaint regarding accounting or auditing matters to Entravision management without fear of dismissal or retaliation of any kind. Entravision is committed to achieving compliance with all applicable securities laws and regulations, accounting standards, accounting controls and audit practices. Entravision's Audit Committee will oversee treatment of these matters.

In order to facilitate the reporting of complaints, the Audit Committee has established the following procedures for (i) the receipt, retention and treatment of complaints regarding accounting, internal accounting controls or auditing matters ("Accounting Matters") and (ii) the confidential, anonymous submission by employees or non-employees of concerns regarding questionable accounting or auditing matters.

Receipt of Complaints

  • Employees with concerns regarding Accounting Matters may report their concerns to Entravision's General Counsel:
    Attention: General Counsel
    Entravision Communications Corporation
    2425 Olympic Boulevard, Suite 6000 West Santa Monica, California 90404
    Electronic Mail: legal@entravision.comor mboelke@entravision.com
  • Employees may forward complaints on a confidential and anonymous basis to the Entravision Integrity Helpline at entravisionintegrityhelpline.comor via a toll-free helpline by calling (800) 297-5152(English or Spanish language from the U.S. and Canada).

If you are outside the US or Canada you can access a toll-free number at entravisionintegrityhelpline.com to call from your location.

Scope of Matters Covered by These Procedures

These procedures relate to complaints regarding any questionable Accounting Matters, including, without limitation, the following:

  • fraud or deliberate error in the preparation, evaluation, review or audit of any financial statements, tax return or other financial report of the company;
  • fraud or deliberate error in the recording and maintaining of any financial records of the company;
  • deficiencies in or noncompliance with the company's internal accounting controls;

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  • misrepresentation or false statements to or by a senior officer or accountant regarding a matter contained in the financial records, financial reports or audit reports of the company;
  • deviation from full and fair reporting of the company's financial condition; or
  • taking any action to coerce, manipulate, mislead or fraudulently influence the company's outside auditor in any way that would render the company's financial statements materially misleading.

Treatment of Complaints

  • Upon receipt of a complaint, the General Counsel or their delegate will: (i) determine whether the complaint actually pertains to Accounting Matters and (ii) when possible, acknowledge receipt of the complaint to the sender.
  • Complaints relating to Accounting Matters will be reviewed under Audit Committee direction and oversight by the General Counsel, the company's internal auditor or such other persons as the Audit Committee determines to be appropriate. Confidentiality will be maintained to the fullest extent possible, consistent with the need to conduct an adequate review.
  • Prompt and appropriate corrective action will be taken when and as warranted in the judgment of the Audit Committee.
  • Entravision will not discharge, demote, suspend, threaten, harass or in any manner discriminate against any employee in the terms and conditions of employment based upon any lawful actions of such employee with respect to good faith reporting of complaints regarding Accounting Matters or otherwise as specified in Section 806 of the Sarbanes-Oxley Act of 2002.

Reporting and Retention of Complaints and Investigations

  • The General Counsel will maintain a log of all complaints, tracking their receipt, investigation and resolution and shall prepare a periodic summary report thereof for the Audit Committee. Copies of complaints and such log will be maintained in accordance with Entravision's document retention policy, if any.

Adopted: April 8, 2024

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Entravision Communications Corporation published this content on 17 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 13 May 2024 15:42:07 UTC.