Code of Conduct

1. Purpose, Scope, and Applicability

The Code of Conduct (the “Code”) serves as the indispensable guide for the ethical and professional conduct of all directors, officers, employees, and authorized representatives (“Personnel”) of MergersCorp M&A International (“the Firm”) across all its global jurisdictions and operational activities. This Code is the formal embodiment of our commitment to the highest standards of integrity, professionalism, and legal compliance.

Adherence to this Code is mandatory. It is the personal responsibility of every member of our Personnel to read, understand, and apply these principles in their day-to-day business dealings and decision-making processes.

2. Core Principles and Ethical Standards

The operations and reputation of MergersCorp M&A International are built upon a foundation of core ethical standards. All Personnel are required to uphold these principles:

2.1. Client Priority and Professionalism

We commit to a principle of Fiduciary Responsibility in all client engagements. This means:

• Always placing the clients’ interests on top, ensuring all professional advice, recommendations, and actions are solely dedicated to achieving the best, most beneficial, and ethically sound outcomes for our clients.

• Providing services with diligence, skill, integrity, and transparency.

2.2. Legal and Regulatory Compliance

Our integrity requires strict adherence to the letter and spirit of the law.

• Personnel must understand and strictly follow all applicable laws and regulations governing our business, including but not limited to securities laws, anti-bribery regulations (e.g., FCPA, UK Bribery Act), data privacy laws (e.g., GDPR), and competition laws in every jurisdiction in which we operate.

• Ignorance of applicable laws is not an excuse for non-compliance.

2.3. Honesty, Fairness, and Integrity

We require honest and ethical conduct in dealing with the Firm’s assets, clients, suppliers, competitors, and fellow Personnel.

• Be honest, open, fair, and trustworthy in all internal and external relationships, ensuring that all business records, financial reporting, and communications are truthful and accurate.

• Avoid engaging in any activity that could compromise or appear to compromise the integrity and reputation of the Firm.

2.4. Corporate Stewardship and Asset Protection

Personnel must protect the resources and proprietary information of MergersCorp M&A International.

• Act to protect the Company’s corporate brand, reputation, and intellectual property, recognizing their immense value.

• Ensure that company assets, resources, and time are used efficiently and only for legitimate business purposes.

2.5. Workplace Environment and Culture

MergersCorp is committed to fostering a supportive and lawful working environment.

• Maintain a safe, healthy, and productive workplace free from harassment, discrimination, bullying, and any form of unlawful behavior based on protected characteristics (e.g., race, gender, religion, age, disability).

• Treat all colleagues with respect and professionalism, promoting a culture of teamwork and inclusion.

2.6. Accountability and Responsibility

Every individual is responsible for their actions and for promoting compliance with the Code.

• Maintain accountability at all levels of the organization, ensuring that decisions are well-documented, justifiable, and align with the Firm’s ethical standards.

• Supervisors and managers have an enhanced responsibility to promote a culture of compliance and promptly address reported violations.

3. Compliance and Reporting Violations

3.1. Mandatory Compliance

Adherence to the principles, rules, and procedures set forth in this Code is a fundamental condition of employment or engagement with MergersCorp M&A International. Any failure to comply may result in disciplinary action, up to and including immediate termination of employment or contract, and referral to relevant legal authorities where appropriate.

3.2. Duty to Report

All Personnel have a duty to report any known or suspected violation of this Code, company policies, or any applicable laws and regulations.

• Reports should be made promptly to a supervisor, Human Resources, or the Legal/Compliance Department.

• Reports may be made confidentially and, where permitted by law, anonymously.

3.3. Non-Retaliation Policy

MergersCorp M&A International strictly prohibits retaliation against any Personnel who, in good faith, reports a violation or cooperates in an investigation regarding a suspected violation. Any Personnel found to have engaged in retaliation will be subject to disciplinary action.