EX-15.1 9 exhibit15x1.htm EXHIBIT 15.1 exhibit15x1
 
 
Exhibit 15.1
 
 
Consent of Independent Registered Public Accounting
 
Firm
 
Board of Directors
ABB Ltd
 
We consent to
 
the incorporation by reference in the registration statements on
 
Form S-8 (Registration Nos.
333-237353, 333-190180, 333-181583, 333-179472,
 
333-171971, 333-129271) of ABB Ltd and on Form F-3 of
ABB Ltd and ABB Finance (USA) Inc. (Registration
 
Nos. 333-223907-01 and 333-223907) of our reports dated
February 25, 2021, with respect to the consolidated balance
 
sheets of ABB Ltd as of December 31, 2020 and 2019,
the related consolidated income statements, statements of comprehensive
 
income, cash flows and changes in
stockholders’ equity for each of the years in the three-year period
 
ended December 31, 2020, and the related notes
(collectively, the
 
consolidated financial statements), and the effectiveness of
 
internal control over financial reporting
as of December 31, 2020, which reports appear in the December
 
31, 2020, annual report on Form 20-F of ABB Ltd.
Our report on the consolidated financial statements refers
 
to a change in the accounting method for leases in
2019 due to the adoption of Accounting Standard Codification
 
(ASC), 842 Leases.
 
/s/ KPMG AG
 
 
Zurich, Switzerland
February 25, 2021