Avant Brands : CFO Certification of Interim Filings - Q2
July 13, 2022 at 08:04 pm EDT
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Form 52-109F2
Certification of Interim Filings
Full Certificate
I, Matthew Whitt, Chief Financial Officer of Avant Brands Inc., certify the following:
Review: I have reviewed the interim financial report and interim MD&A (together, the "interim filings") of Avant Brands Inc. (the "issuer") for the interim period ended May 31, 2022.
No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings.
Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the other financial information included in the interim filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.
Responsibility: The issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109Certification of
Disclosure in Issuers' Annual and Interim Filings, for the issuer.
Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer's other certifying officer(s) and I have, as at the end of the period covered by the interim filings
designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that
material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and
information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and
designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer's GAAP.
Control framework: The control framework the issuer's other certifying officer(s) and I used to design the issuer's ICFR is Internal Control-IntegratedFramework (COSO 2013 Framework) published by the Committee of Sponsoring Organizations of the Treadway Commission.
ICFR - material weakness relating to design: N/A.
Limitation on scope of design: N/A.
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6. Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer's ICFR that occurred during the period beginning on March 1, 2022 and ended on May 31, 2022 that has materially affected, or is reasonably likely to materially affect, the issuer's ICFR.
Date: July 13, 2022
"Matthew Whitt"______
Matthew Whitt
CFO
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Avant Brands Inc. published this content on 13 July 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 14 July 2022 00:03:05 UTC.
Avant Brands Inc. is a Canada-based cannabis company. The Company produces handcrafted cannabis products. Its products are distributed via three sales channels: recreational, medical and export. The Company's recreational brand portfolio includes BLK MKT, Tenzo, Cognoscente, and Treehugger, which are produced from cultivars, and sold in British Columbia, Saskatchewan, Manitoba, Ontario, Atlantic Canada and the territories. The Company's medical cannabis brand, GreenTec, which is distributed nationwide, directly to patients through its GreenTec Medical portal, and through various medical cannabis partners. The Company has various licensed and operational production facilities across Canada, which produce its consumer brands sold across medical and recreational channels in Canada. Its subsidiaries include Avant Craft Cannabis Inc., GreenTec Bio-Pharmaceuticals Inc., GreenTec Retail Ventures Inc., Grey Bruce Farms Incorporated, Tumbleweed Farms Corp. and Spectre Labs Inc., among others.