Responsibilities of CSL Limited The Directors of CSL Limited are responsible for: • Ensuring that the Subject Matter Information is prepared in accordance with the Criteria; • Confirming the measurement or evaluation of the underlying subject matter against the applicable criteria, including that all relevant matters are reflected in the Subject Matter Information; • Designing, establishing and maintaining an effective system of internal control over its operations and financial reporting, including, without limitation, systems designed to ensure achievement of its control objectives and its compliance with applicable laws and regulations; • Selecting the Criteria and ensuring that the Criteria is appropriately described and/or referred to in the CSL 2024 Annual Report; and • The electronic presentation of the Subject Matter Information and our limited assurance report on CSL Limited’s website. Our Independence and Quality Management We have complied with the independence and other relevant ethical requirements relating to assurance engagements, and applied Auditing Standard ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements in undertaking this assurance engagement. Assurance Practitioner’s Responsibilities Our responsibility is to express a limited assurance conclusion on CSL Limited’s Subject Matter Information as evaluated against the Criteria based on the procedures we have performed and the evidence we have obtained. ASAE 3000 requires that we plan and perform our procedures to obtain limited assurance about whether anything has come to our attention that causes us to believe that the Subject Matter Information is not properly prepared, in all material respects, in accordance with the Criteria. A limited assurance engagement in accordance with ASAE 3000 involves identifying areas where a material misstatement of the Subject Matter Information is likely to arise, addressing the areas identified and considering the process used to prepare the Subject Matter Information. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Accordingly, we do not express a reasonable assurance opinion about whether the Subject Matter Information has been properly prepared or determined, in all material respects, in accordance with the Criteria. Our procedures included: • Inquiries with relevant key personnel to obtain an understanding of the process for collating and preparing the respective Subject Matter Information; • Undertaking walkthroughs of key systems and processes for collating, calculating and reporting the Subject Matter Information; • Inspection of the supporting process documentation developed to support the collation, calculation and reporting process of the Subject Matter Information and investigating further where required; • Performing analytical review procedures on the Subject Matter Information and/or relevant supporting documentation; • Selection on a sample basis items to test the Subject Matter Information and agree to relevant supporting documentation; 75
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