Auditor’s Responsibilities for the Audit of the Financial Statements (cont’d) We also provide the Manager with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with the Manager, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The engagement partner on the audit resulting in this independent auditor’s report is Low Yen Mei. Ernst & Young LLP Public Accountants and Chartered Accountants Singapore 15 April 2025 INDEPENDENT AUDITOR'S REPORT Independent Auditor’s Report to the Unitholders of Manulife US Real Estate Investment Trust ANNUAL REPORT 2024 | 143
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