Dr Pepper Snapple Group

The Audit Committee of the Company has established the following procedures for (1) the receipt, retention and treatment of complaints regarding accounting, internal accounting controls or auditing matters and (2) the confidential, anonymous submission by employees of concerns regarding questionable accounting or auditing matters ("Accounting Matters"). You are encouraged to bring to our attention any concerns regarding these matters.

These procedures are intended to fulfill our obligations under applicable U.S. federal securities laws and New York Stock Exchange Listing Standards. These procedures are intended to work with and be complementary to the procedures for "Reporting Code of Conduct and Other Ethics Issues" in Dr Pepper Snapple Group's Code of Business Conduct and Ethics and with the Company's Speaking Up hotline. The procedures set forth below are intended to be a general guideline. No procedures are suitable for every possible situation, and therefore, in individual circumstances, reasonable, good faith deviations from these procedures may be appropriate.

Receipt of Complaints and Concerns

Individuals may report good faith complaints or concerns regarding Accounting Matters on a confidential or anonymous basis (i) by telephone thru the Dr Pepper Snapple Group Speaking Up hotline at 800-349-4248, (ii) by telephone from Mexico at 001-888-243-8076, which calls will be toll free if made from a LAN line, but a toll will be charged if the call is made from a cell phone, or (iii) in writing to the Company's General Counsel at:

Dr Pepper Snapple Group
5301 Legacy Drive
Dallas, TX 75024
Attention: General Counsel

Please see the Dr Pepper Snapple Group Speaking Up Protocols posted on our website for a detailed description regarding the Speaking Up reporting and investigative process.

Scope of Matters Covered by These Procedures

These procedures relate to complaints and concerns relating to any questionable Accounting Matters. By way of example, and without limitation, these may include:

• fraud or deliberate error in the preparation, evaluation, review or audit of any financial statements of the Company;
  
  
• fraud or deliberate error in the recording and maintaining of financial records of the Company;
  
  
• deficiencies in or noncompliance with the Company's internal accounting controls;
  
  
• misrepresentation or false statement to or by a senior officer or accountant regarding a matter contained in the financial records, financial reports or audit reports of the Company;
  
  
• deviation from full and fair reporting of the Company's financial position, results of operations or cash flows; or
  
  
• any effort to mislead, deceive, coerce or fraudulently influence any internal or external accountant or auditor in connection with the preparation, examination, audit or review of any financial statement or records of the Company.