Internal Regulations of the Compliance and Audit Committee of Braskem S.A.

This report details the Internal Regulations of the Compliance and Audit Committee (CAE) of Braskem S.A. The CAE functions as a permanent advisory body to the Board of Directors, overseeing matters related to ethical conduct, integrity, transparency, and compliance with global best practices, standards, regulations, and applicable laws. The committee has operational autonomy and an annual budget, reporting directly to the Board. Its duties include supporting the Board in ethical matters, approving the annual CAE program and budget, providing opinions on the appointment and remuneration of independent auditors, supervising audit activities, monitoring financial statements and risk management, and evaluating internal controls. The regulations also outline the composition, independence criteria, and operational procedures of the CAE, including meeting protocols, conflict of interest policies, and document management. The CAE is composed of five members with a two-year term, with a majority required to be independent according to CVM Resolution 23/21. The regulations were approved on June 8, 2026.