Company: CLX
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0001206774-25-000433
Chunk: 2

Company: CLOROX CO /DE/
Filing Date: 2025-06-26
Form: 11-K
Chunk 2
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 and determining that the plan’s transactions that
are presented and disclosed in the financial statements are in conformity with the plan’s provisions,

1

including maintaining sufficient records with
respect to each of the participants, to determine the benefits due or which may become due to such participants.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance
about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis
of these financial statements.

In performing an audit in accordance with GAAS,
we:

• Exercise professional judgment
and maintain professional skepticism throughout the audit.

• Identify and assess the risks
of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive
to those risks.

Such procedures include examining, on
a test basis, evidence regarding the amounts and disclosures in the financial statements.

• Obtain an understanding of internal
control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of The Clorox Company Employee Retirement Investment Plan for Puerto Rico internal control.
Accordingly, no such opinion is expressed.

• Evaluate the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.

• Conclude whether, in our judgment,
there are conditions or events, considered in the aggregate, that raise substantial doubt about The Clorox Company Employee Retirement
Investment Plan for Puerto Rico’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged
with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control-related matters that we