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Business Relationships with Principal Independent Auditor and Employees (MIP-13) MARRIOTT INTERNATIONAL POLICY (MIP) REVISED: FEBRUARY 16, 2022 | ‘Business Relationships with Principal Independent Auditor and Employees (MIP-13)- Ml Standards REVIEWED: FEBRUARY 09, 2022 Region & Brand Applicability Table BRAND NAME Us/ CAN Above Property AC Hotels Aloft Hotels ‘Autograph Collection ‘Autograph Collection - All Inclusive Autograph Collection Residences Bulgari Bulgari Residences Courtyard Delta Hotels Delta Hotels - All-inclusive Design Hotels EDITION Hotels EDITION Residences Element Hotels Fairfield htps:mgscloud mariol.comslandards?id=1832 AP EUR MEA 4 6086 ‘6 wr91622, 10:04 PM Four Points Gaylord Hotels Headquarters JW Marriott JW Marriott - All-Inclusive JW Marriott Residences Le Meridien Le Meridien Residences Marriott Executive Apartments Marriott Hotels Marriott Hotels - All-inclusive Marriott Residences BRAND NAME Marriott Vacations Club MOXY Hotels Protea Hotels by Marriott Renaissance Hotels Residence Inn Ritz-Carlton Reserve Sheraton Hotels Sheraton Residences SpringHill Suites St. Regis Hotels St. Regis Residences The Luxury Collection ‘The Luxury Collection - All- Inclusive htps:mgscloud mariol.comslandards?id=1832 v v US/ CAN v v CALA v v AP ‘Business Relationships with Principal Independent Auditor and Employees (MIP-13)- Ml Standards v v EUR MEA an91622, 10:04 PM The Luxury Collection Residences ‘The Ritz-Carlton The Ritz-Carlton - All-Inclusive The Ritz-Carlton Club ‘The Ritz-Carlton Residences The Ritz-Carlton Yacht Collection TownePlace Suites Tribute Portfolio Tribute Portfolio - All-inclusive W Hotels W Hotels - All-Inclusive W Residences Westin Hotels Westin Hotels - All-inclusive Westin Residences v ¥ v ¥ ¥ ¥ ¥ v ¥ ¥ v v ¥ ¥ ¥ v ¥ v v v v ¥ ¥ v ¥ ¥ ¥ v v ¥ ‘Business Relationships with Principal Independent Auditor and Employees (MIP-13)- Ml Standards v 6 6 6 6 8 6 KK HK ‘ 4 4 48 APPLIES TO: Architecture & Construction, Communications, Engineering, Event Management, Finance & Accounting, Fitness & Recreation, Food & Beverage, Front Office, Furniture, Fixtures & Equipment, Golf, Housekeeping, Human Resources, Legal, Information Protection, Purchasing, Quality Assurance & Guest Satisfaction, Residential Operations, Retail, Risk Management & Loss Prevention, Sales, Marketing & Revenue Management, Spa, Technology Requirements Applicability: Associates at all brands, all regions Key Responsibilities Sect Hl training) is responsible for policy administration, Policy Owner: (unless otherwise stipulated, ‘compliance monitoring, implementation, and Chief Audit Executive (Keri Day) htps:mgscloud mariol.comslandards7id=1832 a791622, 10:04 PM ‘Business Relationships with Principal Independent Auditor and Employees (MIP-13)- Ml Standards Policy Approver: (unless otherwise Audit Committee of the Board of Directors stipulated, is responsible for approval of exceptions) + Chief Audit Executive (CAE) and Global Internal Audit Function have oversight responsibility for the facilitation of policy updates. 1. Policy Overview In the interest of maintaining the independence of the Principal Independent Auditor of Marriott International, Inc. (the Company ), and in accordance with the requirements of the Securities and Exchange Commission and the Nasdaq Exchange, the Audit Committee of the Board of Directors has adopted this policy for direct or indirect business relationships with the Company's Principal Independent Auditor and for hiring current and former partners and employees of the Company's Principal Independent Auditor. The Audit Committee may amend and/or supplement this policy from time-to-time in any manner that is consistent with applicable laws, rules, and regulations. 2. Policy Statement Unless approved by the Company's Chief Financial Officer and the Audit Committee of the Board, the Company may not enter into any business relationship, including but not limited to, alliances, licensing arrangements, joint ventures, co- ventures, sponsorships, co-marketing arrangements, cooperative arrangements, investing, lending, or borrowing monies, or acting as a lessor or lessee. Business relationships do not include the performance by our Principal Independent ‘Auditor of audit or other professional services that have been pre-approved by the Audit Committee of the Board of Directors in accordance with MIP-70 or services provided to the Company's Principal Independent Auditor and its employees in the normal course of business. The Company may not hire any Auditor Employee who served as an Engagement Team Member during the Annual Engagement Period preceding the annual engagement period that includes the date (or proposed date) of initial employment of the candidate into a Financial Reporting Oversight Role. The Company may not hire any other person who was an Auditor Employee during the previous two (2) Annual Engagement Periods preceding the Annual Engagement Period that includes the date (or proposed date) of intial employment of the candidate into any Financial Reporting Oversight Role, a position at or above the director level within the Company's Global Finance organization, or other position at or above the vice president level, unless approved by the Company's Chief Financial Officer. 3. Roles and Responsibilities 3.4. Chief Financial Officer In granting, any approval under this policy, the Chief Financial Officer shall consider the appropriate concentration of Auditor Employees within the Company's financial reporting function. The Chief Financial Officer shall inform the Audit Committee on a quarterly basis of hires of Auditor Employees made with his/her approval. 3.2. Internal Audit Department htps:imgscloud mariol.comlslandards7id=1832 an91622, 10:04 PM ‘Business Relationships with Principal Independent Auditor and Employees (MIP-13)- Ml Standards The Internal Audit Department will survey, at least annually, the Officers and members of the Board of Directors of the Company regarding all business relationships (as defined in section 2. Policy Statement) between the Officers and Directors and members of th immediate family (spouse, parents and stepparents, children and stepchildren, siblings, and all other dependents) and the Company's Independent Auditors. 3.3. Associates in a Financial Reporting Oversight Role Associates who are in a Financial Reporting Oversight Role (except for non-management members of the Board of Directors) and their immediate family members may not use the Company's Principal Independent Auditor for personal tax services 4, Policy Compliance Non-compliance with this Policy may present legal and financial liability for the Company and result in disciplinary action Up to and including termination from employment. 5. Compliance Monitoring Compliance with this Policy shall be monitored by the Chief Audit Executive at least annually as described in section 3.2 6. Definitions As used in this policy: Annual Engagement Period means the period beginning the day after the Company files its Annual Report on Form 10-K for the previous year with the Securities and Exchange Commission and ending the day the Company files its Annual Report on Form 10-K for the current year. Auditor Employee means any current or former partner, principal, shareholder, or professional employee of the Company's present Principal Independent Auditor and its affiliates, but does not include a person holding such a position with a former independent auditor following the effective date of any change in the Company's independent auditor. Engagement Team Member means any Auditor Employee who participated in the audit, review or other attest services related to the Company's consolidated financial statements during the applicable Annual Engagement Period, including audit partners and all persons who consult with others on the audit engagement team during such engagements regarding technical or industry-specific issues, transactions, or events, provided that Engagement Team Member does. not include any person, other than the audit engagement lead partner and concurring partner, who provided ten or fewer hours of audit, review, or attest services during the applicable Annual Engagement Period, Financial Reporting Oversight Role means a role in which a person is in a position to or does exercise influence over the contents of the financial statements or over anyone who prepares them, and includes members of the board of directors, the chief executive officer, the president, the chief financial officer, the chief operating officer, the general counsel, the executive vice president, chief accounting officer, controller, chief audit executive (director of internal audit), director of financial reporting, or treasurer, and any person who occupies any equivalent position. htps:imgscloud mariol.comlslandards7id=1832 5791622, 10:04 PM ‘Business Relationships with Principal Independent Auditor and Employees (MIP-18)- Ml Standards Principal Independent Auditor means the independent auditor who is engaged to opine on the Company's consolidated financial statements and perform certain other services including audit, audit related, tax and other services other than those prohibited non-audit services as defined by the Securities and Exchange Commission. 7. Documents Associated with this Policy ‘Supporting Documents + Audit Committee Pre-Approval of Independent Auditor Fees and Services (MIP-70) EFFECTIVE: JANUARY 07, 2005 | PUBLISHED: JANUARY 01, 2005 this document is alder than December 15, 2022, visit Marriot Global Source to ensure you have standard, MARRIOTT CONFIDENTIAL AND PROPRIETARY INFORMATION ‘The contents of his material are confidential and propretay to Martiot Intemational, Inc, and may not be reproduced, disclosed, distributed or used without te express permission ofan authorized representative of Marriot. Any other useis expressly prohibited 12 most up-te-date version of this htps:imgscloud mariol.comlslandards7id=1832 or19118722, 10:08 PM Business Relationships with Principal Independent Auditor and Employees (MIP-13) - MI Standards WT