External auditor
PricewaterhouseCoopers Accountants N.V. has been ASML’s external auditor since the reporting year 2025.
At the Annual General Meeting (AGM) held in 2025, PricewaterhouseCoopers Accountants N.V. (PwC) was appointed as the external auditor to issue an independent opinion on ASML’s financial statements for reporting year 2026. PwC’s first appointment as the external auditor was made at the 2023 AGM, with effect from the reporting year 2025. Furthermore, at the 2025 AGM, PwC was appointed as the external assurance provider for the sustainability statements for the reporting years 2025 and 2026.
The external auditor’s performance and work completed for ASML and all its subsidiaries are evaluated on an annual basis between the Audit Committee and the Board of Management, and the outcome is reported to the Supervisory Board and disclosed in the annual report and communicated to the General Meeting. The outcome of the annual evaluation is taken into consideration when assessing the potential reappointment of the external auditor.
At least once a year, the Audit Committee and the external auditor discuss their relationship with each other, as well as the external auditor’s relationship with the Board of Management. The Audit Committee, on behalf of the Supervisory Board, is responsible for approving the external auditor’s budget, fees and audit plan, which are determined annually.
PricewaterhouseCoopers Accountants N.V.
Thomas R. Malthusstraat 5
1066 JR Amsterdam
The Netherlands
Information on external auditor fees is made available annually in the Annual Report.
Internal audit function
ASML has an internal audit function. The internal audit function reports directly to the Supervisory Board’s Audit Committee and the Board of Management. Internal auditing is an independent and objective assurance and consulting activity guided by a philosophy of adding value and improving ASML’s operations. The internal audit function helps the company accomplish its objectives by bringing a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.
The establishment of these processes is the responsibility of ASML’s Board of Management. While maintaining an independent position, the internal audit function cooperates with the Board of Management to ensure risks are taken in a controlled way. The internal audit function provides assurance services to the Board of Management and the Audit Committee. The internal audit function’s advisory role is primarily the result of the recommendations included in internal audit reports addressing specific internal control weaknesses. Other advisory services are assessed against criteria meant to preserve the internal audit’s independence and objectivity.
