Writing with an invertible matrix-valued function gives exactly when . For a formal power series transformation at an irregular singular point, coefficient comparison recursively removes off-diagonal terms when leading diagonal eigenvalues are distinct. This is a differential-system change of frame, not specifically an electromagnetic gauge transformation.
For , , the formal diagonal exponent has and . Matching the gauge equation gives the off-diagonal first coefficient and the diagonal one , where . The second coefficient has diagonal entries and off-diagonal entries . With and negative-index coefficients zero, the coefficient comparison is
Its diagonal equations at give and the second diagonal coefficient respectively. Its off-diagonal equations determine the next coefficients because the commutator with multiplies the upper and lower entries by and . This proves the expansion and supplies the recursion for all higher orders. The generally nonzero supplies formal monodromy.

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