Called Higher Studios, Inc requires ethical conduct in the practice of our business and has adopted a Code of Ethics that applies to our principal executive officer, principal financial officer, principal accounting officer and other employees performing similar functions. The Code of Ethics was approved by the board on December 31, 2022. The Code of Ethics is in the investor section of our website at www.calledhigherstudios.com/code-of-ethics

Accordingly, the Chief Executive Officer, Chief Financial Officer, Controller and each financial manager of Called Higher Studios, Inc at all times shall be obligated to:

  • Embody and enforce this Code of Ethics.

  • Ensure that this Code of Ethics is communicated at least annually throughout all financial departments.

  • Formally and promptly communicate any breach of this Code of Ethics to the General Counsel.

  • Act at all times with honesty, integrity and independence, avoiding actual or apparent conflicts of interest in personal and professional relationships.

  • Discuss with the appropriate Senior Management level, or, in the case of the Chief Executive Officer, with the General Counsel, in advance any transaction that reasonably could be expected to give rise to a conflict of interest.

  • Provide full, fair, accurate, complete, objective, timely and understandable financial disclosures in internal reports as well as documents filed or submitted to the Securities and Exchange Commission, any other government agency or self-regulatory organization, or used in public communications.

  • Comply with all applicable rules and regulations of federal, state, provincial and local governments, the Securities and Exchange Commission, the New York Stock Exchange, The OTC and other exchanges on which the Company's stock may be listed, now or in the future, and other appropriate private and public regulatory agencies.

  • Comply with the Company's policies and procedures.

  • Act in good faith, responsibly, with due care, competence, diligence, and without knowingly misrepresenting material facts or allowing my better judgment to be subordinated.

  • Protect and respect the confidentiality of information acquired in the course of my work except when authorized or otherwise legally obligated to disclose.

  • Not use confidential information acquired in the course of his or her work for personal advantage.

  • Be recognized as a responsible partner among peers.

  • Responsibly use and control assets and other resources employed or entrusted to my supervision.

(Revised December 31, 2022)