To investigate the effect of plasma-incorporated fluorine on Si donors in pseudomorphic-high electron mobility transistors (P-HEMTs), we used x-ray photoemission spectroscopy to analyze three layers near the Si δ-doped layer and the Si δ-doped layer itself, in which we previously found fluorine accumulation after post-thermal annealing following fluorocarbon-based plasma exposure. For this evaluation, we developed controllable and low-speed AlGaAs wet-chemical etching using citric-acid-based wet etchant. We used it to expose one of the layers to be analyzed: one 7.5 nm above the Si δ-doped layer, one 1.5 nm above it, the δ-doped layer itself, and one 1.5 nm below it. We found that the accumulated fluorine localized in the δ-doped layer and reacted with Si donors. This is apparently the main reason for the carrier passivation in the fluorocarbon-based plasma-exposed P-HEMTs.