As it was mentioned by @ltoscano , kde_enable_exceptions() was added elsewhere by the commits
https://cgit.kde.org/kig.git/commit/?id=3c7c17c8abb0dc99c293bb45252126cc058344a2
and
https://cgit.kde.org/kig.git/commit/?id=96526f6d20e7abc9ec2c1de33e911e4329d07f76
BUG: 351473