Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 41

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 41
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 accordance with Public Company Accounting Oversight Board (PCAOB) standards relating to communications with audit committees.

The Audit Committee has discussed with the independent auditor its independence from the Company and its management. The Audit Committee has received the written disclosures and the letters from the independent auditor required by applicable requirements of the PCAOB. The Audit Committee has also received written communications from management with respect

tonon-audit services provided to the Company by theindependent auditor in calendar year 2024 and those planned for 2025. The Audit Committee has further considered whether the provision of such non-audit services is compatible with maintaining PricewaterhouseCoopers’ independence.

In its oversight role for these matters, the Audit Committee relies on the information and representations made by management and the independent auditor. Accordingly, the Audit Committee’s oversight does not provide an independent basis to certify that the audit of the Company’s financial statements has been carried out in accordance with generally accepted auditingstandards, that the financial statements are presented in accordance with generally accepted accounting principles or that the Company’s independent auditor is, in fact, independent.

Based upon the review and discussions described in this report, and subject to the limitations on the role and responsibilities of the Audit Committee referred to above and in the Charter, the Audit Committee recommended to the Board that the audited financial statements be included in the Company’s Form 10-K and Annual Report for the year ended December 31, 2024 filed with the SEC.

The Audit Committee

Alberto Weisser, Chairman

Dr. Thomas Enders

Dr. Victoria E. Ossadnik

Paula Reynolds

| Linde plc | 39 |

Proposal 2: Non-Binding Ratification of the Appointment of Independent Auditor and Binding Authorization of the Board to Determine its Remuneration

Proposal 2a: No n-Binding Ratification of the Appointment of the Independent Auditor Proposal 2b: Aut horization of the Board to Determine the Auditor’s Remuneration Under Nasdaq and SEC rules, selection of the Company’s independent auditor is the direct responsibility of the Audit Committee. The Board has determined, however, to seek shareholder ratification of that selection as a good practice in order to provide shareholders an avenue to express their views on this important matter. If shareholders fail to ratify the selection, the Audit Committee may reconsider the appointment. Even if the current selection is ratified by shareholders, the Audit Committee reserves the right to appoint a different independent auditor at any time during the year if the Audit Committee determines that such change would be