Notes to the Financial Statements Note 20: Auditor Remuneration The following fees were paid or were payable for services provided by CSL’s auditor and by the auditor’s related practices. For the year ended 30 June 2023, fees include audit and non-audit services provided to CSL Vifor from acquisition date in August 2022 and as such are not included in the 30 June 2022 comparative fees. AUDIT SERVICES – Ernst & Young Australia 2023 US$ 2022 US$ Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 2,872,343 2,402,268 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements where there is discretion as to whether the service is provided by the auditor or another firm – Assurance services over the 144a bond issuance – 326,152 – Sustainability assurance 174,810 106,873 – Agreed-upon procedures and other audit engagements 101,653 146,124 Fees for other services Training 60,000 39,000 Due diligence – 150,295 Remuneration advisory 373,823 190,832 Total fees to Ernst & Young (Australia) 3,582,629 3,361,544 AUDIT SERVICES – Ernst & Young Overseas Member Firms Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 4,752,475 3,678,633 Fees for assurance services that are required by legislation to be provided by the auditor 12,254 2,721 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements where there is discretion as to whether the service is provided by the auditor or another firm – Agreed-upon procedures and other audit engagements 107,103 147,474 Fees for other services 591,635 35,127 Total fees to overseas member firms of Ernst & Young (Australia) 5,463,467 3,863,955 Total audit and other assurance services 8,020,638 6,810,245 Total non-audit services 1,025,458 415,254 Total auditor’s remuneration 9,046,096 7,225,499 CSL Limited Annual Report 2022/23 156
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