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Procedures for Reporting Complaints Regarding Accounting or Auditing Matters



PROCEDURES FOR REPORTING COMPLAINTS REGARDING
ACCOUNTING OR AUDITING MATTERS OF GLOBAL POWER EQUIPMENT GROUP INC.


These Procedures for Reporting Complaints Regarding Accounting or Auditing Matters of Global Power Equipment Group Inc. were adopted by the Board of Directors (the "Board") of Global Power Equipment Group Inc. (together with its divisions and subsidiaries referred to hereafter as "Global" or the "Company") on June 16, 2010 and were amended and restated effective May 1, 2017.


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