Canadian regulators have established rules requiring public companies to establish procedures for: (a) the receipt, retention and treatment of complaints received by the company regarding accounting, internal accounting controls, or auditing matters; and (b) the confidential anonymous submission by employees of the company of concerns regarding questionable accounting or auditing matters.  The Canadian Security Commission Administrators Multilateral Instrument 52-110 requires an anonymous reporting procedure to be established.

 If you have a complaint regarding accounting, internal accounting controls or auditing matters or a concern regarding questionable accounting or auditing matters, you should submit your written complaint or concern to:

                                                 Audit Committee Chair
                                                Computer Modelling Group Ltd.
                                                c/o Macleod Dixon LLP
                                                Attention:  Ms. K. Krug
                                                3700 Canterra Tower
                                                400 Third Avenue S.W.
                                                Calgary, Alberta T2P 4H2

                                                Or by Fax to: (403) 264-5973
                                                Attention:  Ms. K. Krug, Macleod Dixon LLP

Your submission should include a detailed description of the activity for which you have a complaint or concern and, if known, should specify the date(s) and location(s) of such activity.

 You may submit your complaint or concern anonymously.


CMG’s Response

The Chairman of the Audit Committee (“Chairman”) will review the details of your submission and will determine what action will be taken.  If you have not made an anonymous submission, the Chairman will notify you of the action proposed to be taken in response to your submission.

 
Confidentiality

Your written submission will be kept confidential and will only be disclosed by the Chairman to the Audit Committee and otherwise as is necessary to respond to your submission.

 Your identity will not be disclosed by the Chairman without your consent.