Ernst & Young LLP, who audited the consolidated financial statements of Avient for the year ended December 31, 2021, also issued an attestation report on Avient’s internal control over financial reporting under Auditing Standard No. 2201 of the Public Company Accounting Oversight Board.

Ernst & Young LLP, who audited the consolidated financial statements of PolyOne for the year ended December 31, 2018, also issued an attestation report on PolyOne’s internal control over financial reporting under Auditing Standard No. 2201 of the Public Company Accounting Oversight Board.