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‘EX-18.1’ — Letter re: a Change in Accounting Principles or Practices
We are providing this letter to you for inclusion as an exhibit to Coupang, Inc.’s (the “Company”) Quarterly Report on Form 10-Q for the period ended March
31, 2021 (the “Form 10-Q”) pursuant to Item 601 of Regulation S-K.
We have been provided a copy of the Company’s Form 10-Q. Note 2 therein describes a change in accounting principle from recognizing equity-based compensation expense from the graded vesting attribution method of accounting to the straight-line attribution method of accounting for equity-based compensation awards with service only vesting conditions. It should be understood that the preferability of one acceptable method of accounting over another for attribution of equity-based compensation expense for awards with service only vesting conditions has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable.
Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, a change to a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2020. Accordingly, our comments are subject
to change upon completion of an audit of the financial statements covering the period of the accounting change.
