KNIGHT’S COMPLIANCE CULTURE

Knight Therapeutics is a pan-American (ex-US) specialty pharmaceutical company dedicated to providing life changing, innovative and affordable medicines for patients in Latin America and Canada through the acquisition, in licensing, out-licensing, marketing, and commercialization of innovative prescription pharmaceuticals and branded generics in these markets.

Knight is committed to conducting business in all of its territories in accordance with applicable laws and regulations. To help ensure compliance, Knight has established and maintains an effective Compliance Program that is based on company values and consists of various elements designed to help all employees avoid violating laws, regulations or the company policies and procedures and promotes a strong ethical culture within the organization. In the event Knight becomes aware of violations of law or company policies and procedures, the company will investigate the matter and, where necessary, take disciplinary action and implement corrective measures to prevent future violations.

Knight leaders play a fundamental role in disseminating the Program's guidelines to their respective teams, acting in an exemplary manner and encouraging open dialogue with employees so that they feel comfortable reporting any concerns of violations of these policies and procedures.

The fundamental elements of Knight’s Compliance Program are described below and are dynamic and continuously reviewed to ensure adjustments or refinements when necessary.

KNIGHT’S COMPLIANCE PROGRAM

Written Policies and Procedures

Knight has established written compliance policies, procedures, and practices that guide the behavior of its employees in day-to-day operations.

The Code of Ethics and Business Conduct is just one part of the overall program to assure that employees worldwide follow the appropriate standards and comply with all legal requirements that affect the manner in which Knight operates, including pharmaceutical industry guidelines, laws, regulations, and guidance in each country where Knight does business. In addition to the Code of Ethics and Business Conduct, other policies have been developed and implemented that outline the company’s commitment to compliance and corporate responsibility. Knight communicates policies and procedures via live training activities and the company’s intranet.

Compliance Officer & Compliance Committees

Knight is committed to ensuring that the Compliance Officer has the ability to implement change within the company as necessary and to exercise independent judgment.

The Compliance Department works closely with and seeks the advice and counsel of the Compliance Committees with regards to implementation and changes to the Compliance Program.

The Compliance Committee is made up of senior-level leaders at Knight with the purpose of identifying, evaluating and mitigating risks that may arise linked to the execution of Knight's processes, especially related to interactions with healthcare professionals and other stakeholders. The Compliance Committee promotes ethical behavior and awareness of Knight’s policies and procedures to further reinforce accountability and ensure continuous improvement of such processes.

Training and Education

A critical component of the Compliance Program and creating an ethical culture at Knight is to train and communicate to employees in a transparent and honest way regarding legal and ethical obligations under applicable laws, rules, regulations, industry codes, and company policies and procedures. It is important that everyone understands their role in ensuring the success of Knight’s Compliance Program.

Knight has implemented training programs to educate employees on the Code of Ethics and Business Conduct, on new and existing compliance policies and on the standards and procedures applicable to their job functions. The training materials cover the laws and regulations that affect the way Knight conducts business and is customized to meet specific regional requirements.

New employees receive compliance training as part of their onboarding and all employees receive ongoing compliance trainings on an annual basis. Knight implements additional training for the entire company or departments and/or business units on an as-needed basis.

Official Channels of Communication

Knight is committed to fostering dialogue between management and employees about reporting concerns or questions about non-compliance.

All Knight employees have a responsibility to report misconduct (either suspected or confirmed) and are encouraged to discuss these questions or concerns with their line managers, Human Resources department, Compliance department or other members of the management team.

Knight’s employees may also report non-compliance through Knight’s Ethics Hotline, a global confidential communication channel available in multiple languages, 24 hours a day, 365 days a year through which employees, suppliers, customers and other interested parties can report misconduct (either suspected or confirmed) or situations that are contrary to Knight's Code of Business Conduct and Ethics.

The Ethics Hotline is operated independently by the Compliance Department, which directly receives all reports for analysis using a system that guarantees strict confidentiality standards.

Knight adopts all the necessary measures to ensure the confidentiality of the information received and the fair treatment of whoever is allegedly involved in the reported facts, respecting their right to defense. Likewise, the presumption of innocence is guaranteed to all affected persons. Knight will not tolerate any type of punishment or retaliation against people who, in good faith, report possible violations of the Code of Business Conduct and Ethics.

Auditing & Monitoring

To ensure conformity with the Compliance Program, it is necessary to implement, improve and maintain a constant evaluation process which aims to identify whether the pillars of the Program are being adhered to.

Internal monitoring and auditing are integral parts of Knight’s comprehensive Compliance Program. Effective monitoring and auditing can detect and prevent deviations that can potentially prompt compliance concerns. Knight’s Compliance and Internal Audit functions conduct a variety of monitoring activities in an effort to detect and respond to potential issues of non-compliance. The compliance monitoring and auditing program is modified as necessary in response to new regulatory requirements, changes in business practices, and other considerations.

Disciplinary Action Procedures

Knight’s Code of Ethics and Business Conduct and company policies educate employees about Knight’s commitment to compliance. It is the responsibility of every employee to read, understand and follow these guidance materials.

Failure to comply with Knight’s established policies, procedures, and the overall Compliance Program will be treated as a breach of company policy and will result in appropriate disciplinary action, up to and including termination for Knight’s employees. Although each situation is considered on a case-by-case basis, the company will consistently undertake appropriate disciplinary action to address non-compliance and deter future violations.

Investigations

 Knight’s Compliance Program supports prompt response and corrective action for detected problems as appropriate under the circumstances. Regardless of how a potential compliance concern is raised, it will be carefully reviewed, investigated in a timely manner and appropriately resolved.