United states securities and exchange commission

Uncertain Tax Positions
Description of the Matter
As discussed in Note 5 to the financial statements, Apple Inc. is subject to taxation and files 
income tax returns in the U.S. federal jurisdiction and many state and foreign jurisdictions. 
As of September 24, 2022, the total amount of gross unrecognized tax benefits was $16.8 
billion, of which $8.0 billion, if recognized, would impact Apple Inc.’s effective tax rate. In 
accounting for uncertain tax positions, Apple Inc. uses significant judgment in the 
interpretation and application of complex domestic and international tax laws.
Auditing management’s evaluation of whether an uncertain tax position is more likely than 
not to be sustained and the measurement of the benefit of various tax positions can be 
complex, involves significant judgment, and is based on interpretations of tax laws and legal 
rulings.
Apple Inc. | 2022 Form 10-K | 50

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How We Addressed the
Matter in Our Audit
We tested controls relating to the evaluation of uncertain tax positions, including controls 
over management’s assessment as to whether tax positions are more likely than not to be 
sustained, management’s process to measure the benefit of its tax positions, and the 
development of the related disclosures.
To evaluate Apple Inc.’s assessment of which tax positions are more likely than not to be 
sustained, our audit procedures included, among others, reading and evaluating 
management’s assumptions and analysis, and, as applicable, Apple Inc.’s communications 
with taxing authorities, that detailed the basis and technical merits of the uncertain tax 
positions. We involved our tax subject matter resources in assessing the technical merits of 
certain of Apple Inc.’s tax positions based on our knowledge of relevant tax laws and 
experience with related taxing authorities. For certain tax positions, we also received 
external legal counsel confirmation letters and discussed the matters with external advisors 
and Apple Inc. tax personnel. In addition, we evaluated Apple Inc.’s disclosure in relation to 
these matters included in Note 5 to the financial statements.
/s/ Ernst & Young LLP
We have served as Apple Inc.’s auditor since 2009.
San Jose, California
October 27, 2022
Apple Inc. | 2022 Form 10-K | 51

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