Recommendations and declaration of independence and competencies.

According to the AA1000 Assurance Standard, we are required to include recommendations for improvements in relation to environmental and social responsibility. Our recommendations do not affect the conclusions stated in our assurance report.

Recommendations
In 2006, Novozymes revised its annual environmental as well as social performance and development targets to ensure alignment with corporate strategy and sustainability priorities. In view of this and to provide greater transparency on environmental and social priorities, we recommend that Novozymes also consider defining longer-term performance and development targets.

We recommend that Novozymes consider whether the present governance structures relating to animal welfare, purchasing and health and safety covering the enzymes business are also relevant and appropriate for similar activities in other business areas including newly acquired activities.

Novozymes took important steps forward towards developing a more structured and systematic approach to stakeholder engagement at site level in 2006. We recommend that Novozymes consider whether its existing stakeholder engagement process allows it fully to assess emerging stakeholder concerns and interests, including wider societal demands and needs that have a direct or indirect bearing on Novozymes’ products and technologies.

Declaration of Independence and Competence
The AA1000 Assurance Standard requires us to make a statement with respect to our independence of Novozymes A/S and our qualifications for undertaking the assurance engagement. The scope, the basis of opinion and our conclusions are presented in our assurance report on Novozymes A/S’ Annual Report 2006.

Competence
Our assurance team possesses the requisite skills and experience within financial and non-financial assurance, sustainability management, social and environmental issues as well as industry-specific knowledge to undertake this assignment. Our assurance team has been drawn from our Sustainable Business Solutions team, which comprises individuals with an educational and professional background within e.g. financial and non-financial auditing and reporting, environmental engineering and management, corporate sustainability management, communication, business, the natural sciences and the social sciences as well as from our financial audit services department.

Independence
As financial auditors of Novozymes A/S we are required to meet the independence requirements of international professional standard-setting and national regulatory bodies. In addition, PricewaterhouseCoopers’ own Global Independence Policy, which in some areas exceeds those of international professional standard-setting and regulatory bodies, is applicable to the firm, the partners and its professional staff, including all members of the assurance team. In general, we conduct business without any financial interests in, or personal or business relationships with, our audit clients and their affiliates.

Gladsaxe, January 25, 2007