ASBURY AUTOMOTIVE GROUP INC

Disclosure Controls and Procedures

As of the end of the period covered by this report, we conducted an evaluation, under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"). Based on this evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective as of December 31, 2025.

Management's Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over the Company's financial reporting, as such term is defined in Exchange Act Rule 13(a)-15(f). Our management, including the principal executive officer and the principal financial officer, assessed the effectiveness of our internal control over financial reporting as of December 31, 2025. In making this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013 framework). Based on our assessment under the framework in Internal Control—Integrated Framework issued by COSO, our management concluded that our internal control over financial reporting was effective as of December 31, 2025.

Our auditors, Ernst & Young LLP, an independent registered public accounting firm, have audited and reported on our consolidated financial statements and on the effectiveness of our internal control over financial reporting. Their reports are contained herein.

During 2025, we acquired substantially all of the assets, including all real property and businesses of The Herb Chambers dealership group pursuant to a Purchase and Sale Agreement with various entities that comprise The Herb Chambers Dealerships (the "Herb Chambers acquisition"). The Herb Chambers acquisition comprised 33 dealerships,52 franchises andthree collision centers. As permitted by the Securities and Exchange Commission, the scope of our section 404 evaluation for the fiscal year ended December 31, 2025, does not include an evaluation of the internal control over financial reporting of these acquired operations. The results of the Herb Chambers acquisition are included in our consolidated financial statements from the date of acquisition and represented approximately $1.89 billion of consolidated total assets as of December 31, 2025, and approximately $1.16 billion of consolidated revenues for the year then ended.

Remediation of Previously Reported Material Weakness

As previously disclosed in Item 9A, Controls and Procedures, in our Annual Report on Form 10-K for the year ended December 31, 2024, as a result of control deficiencies in information technology general controls ("ITGCs") identified at the Jim Koons dealerships that constitute a material weakness, we determined that the Company's internal control over financial reporting was not effective as of December 31, 2024. Specifically, the material weakness was due to insufficient control activities at a third-party software vendor for the Dealer Management System (“DMS”) utilized by Koons. The third-party software vendor who supported the DMS on behalf of Koons did not have a Service Organization Control (“SOC”) report that covered the DMS being utilized. The ineffective ITGCs limited the level of assurance over the completeness and accuracy of information used in certain automated and manual business controls.

During 2025, management implemented a previously disclosed remediation plan that included the transition of the Jim Koons dealerships to another DMS in 2025. During the fourth quarter of 2025, the Company completed the testing of operating effectiveness of the remediated controls and found them to be effective. As a result, we concluded that the material weakness had been remediated as of December 31, 2025.

Changes in Internal Control Over Financial Reporting

Other than with respect to the remediation efforts described above, there were no changes in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934) during the quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.