Item 14. Principal Accounting Fees and Services.

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Item 14. Principal Accounting Fees and Services.

Information on our Audit Committee’s pre-approval policy and procedures for audit and other services and information on our principal accountant fees and services is contained in our 2018 Proxy Statement under the caption “Ratification of Appointment of Independent Registered Public Accounting Firm – Audit and Other Fees” and is incorporated herein by reference.

PART IV

Item 15. Exhibits and Financial Statement Schedules.



(a)1.	Financial Statements
	The following consolidated financial statements of PepsiCo, Inc. and its affiliates are included herein by reference to the pages indicated on the index appearing in “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations”:
	Consolidated Statement of Income – Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015
	Consolidated Statement of Comprehensive Income – Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015
	Consolidated Statement of Cash Flows – Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015
	Consolidated Balance Sheet – December 30, 2017 and December 31, 2016
	Consolidated Statement of Equity – Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015
	Notes to Consolidated Financial Statements, and
	Report of Independent Registered Public Accounting Firm.
(a)2.	Financial Statement Schedules
	These schedules are omitted because they are not required or because the information is set forth in the financial statements or the notes thereto.
(a)3.	Exhibits
	See Index to Exhibits.

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