Brown-Forman (BF-A) 10-Q 2017 Q1 Quarterly report

Exhibit 18

August 31, 2016

Board of Directors

Brown-Forman Corporation

850 Dixie Highway

Louisville, Kentucky 40210

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended July 31, 2016. Note 1 therein describes a change in accounting principle from presenting excise taxes collected from customers and remitted to governmental authorities on a gross basis to presenting them on a net basis. It should be understood that the preferability of one acceptable method of accounting over another for the presentation of excise taxes 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, the adoption of 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 April 30, 2016. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

Louisville, KY