Item 14. Principal Accounting Fees and Services

The information required by this item is set forth below.

Independent Auditor Selection

The Company's board of directors has not yet established an audit committee. Therefore, it is the responsibility of the entire board of directors to serve the functions of an audit committee and to pre-approve all audit and permitted non-audit services to be performed by the independent auditors, such approval to take place in advance of such services when required by law, regulation, or rule, subject to the de minimis exceptions for non-audit services described in Section 10A(i)(1)(B) of the Exchange Act that are approved by the board prior to completion of the audit. PricewaterhouseCoopers LLP (“PWC”) was selected as Linde plc's independent auditor for 2017.

Fees Paid to the Independent Auditor

The following is a summary of fees billed by PWC in 2017 for its services.

Audit Fees

These are fees paid for the audit of Linde plc’s annual financial statements, the reviews of the financial statements included in Linde plc’s reports on Form 10-Q and services that are normally provided by the independent auditor in connection with statutory and regulatory filings or engagements for that fiscal year.

Audit-Related Fees

These are fees paid for assurance and related services rendered that are reasonably related to the performance of the audit or review of Linde plc’s financial statements other than the fees disclosed in the foregoing paragraph. These fees included those related to work associated with financial statements prepared under International Financial Reporting Standards.

PART IV