Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The material to be included in the 2018 AbbVie Inc. Proxy Statement under the headings "Audit Fees and Non-Audit Fees" and "Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of the Independent Registered Public Accounting Firm" is incorporated herein by reference. The 2018 Definitive Proxy Statement will be filed on or about March 19, 2018.

100 | 2017 Form 10-K

PART IV