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FRONTIER LITHIUM FINANCIAL STATEMENTS Nine months ending December 31 , 2020 and 2019 ( Unaudited and Prepared by Management ) NOTICE OF NO AUDITOR REVIEW OF INTERIM FINANCIAL STATEMENTS Under National Instrument 51-102 , Part 4 , subsection 4.3 ( 3 ) ( a ) , if an auditor has not performed a review of the interim financial statements , the financial statements must be accompanied by a notice indicating that the statements have not been reviewed by an auditor . The accompanying unaudited interim financial statements of the Company have been prepared by and are the responsibility of the Company's management . The Company's independent auditor has not performed a review of these financial statements in accordance with standards established by the Canadian Institute of Chartered Accountants for a review of interim financial statements by an entity's auditor . 1