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 2025 Proxy Statement under the caption “Ratification of Appointment of Independent Registered Public Accounting Firm – Audit and Other Fees” and is incorporated herein by reference.

Table of Contents

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 28, 2024, December 30, 2023 and December 31, 2022
			Consolidated Statement of Comprehensive Income – Fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022
			Consolidated Statement of Cash Flows – Fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022
			Consolidated Balance Sheet – December 28, 2024 and December 30, 2023
			Consolidated Statement of Equity – Fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022
			Notes to the Consolidated Financial Statements, and
			Report of Independent Registered Public Accounting Firm (PCAOB ID: 185).
(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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