Icon Energy Limited Annual Report 2022

Liability limited by a scheme approved under Professional Standards Legislation. The title ‘Partner’ conveys that the person is a senior member within their respective division and is among the group of persons who hold an equity interest (shareholder) in its parent entity, Findex Group Limited. The only professional service offering which is conducted by a partnership is external audit, conducted via the Crowe Australasia external audit division and Unison SMSF Audit. All other professional services offered by Findex Group Limited are conducted by a privately-owned organisation and/or its subsidiaries. Findex (Aust) Pty Ltd, trading as Crowe Australasia is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Findex (Aust) Pty Ltd and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global. Crowe Global does not render any professional services and does not have an ownership or partnership interest in Findex (Aust) Pty Ltd. Services are provided by Crowe Brisbane, an affiliate of Findex (Aust) Pty Ltd. © 2022 Findex (Aust) Pty Ltd 36 Crowe Brisbane ABN 79 981 227 862 Level 16 120 Edward Street Brisbane QLD 4000 Australia Tel +61 7 3233 3555 Fax +61 7 3233 3567 www.crowe.com.au Lead Auditor’s Independence Declaration under Section 307C of the Corporations Act 2001 to the Directors of Icon Energy Limited I declare that, to the best of my knowledge and belief, in relation to the audit for the financial year ended 30 June 2022, there have been: i. no contraventions of the auditor independence requirements as set out in the Corporations Act 2001 in relation to the audit; and ii. no contraventions of any applicable code of professional conduct in relation to the audit. This declaration is in respect of Icon Energy Limited and the entity it controlled during the financial year. Crowe Brisbane Sean McGurk Partner Date: 30 September 2022 Auditor's Independence Declaration 32 Icon Energy Annual Report 2022

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