AES Corporation 8-K
Auditor change
Announced merger would end EY’s independence, prompting AES to replace it with KPMG for FY2026.
Filed 2026-07-27 16:31 ET
Alerts
Filing event
Auditor change
This filing includes Item 4.01. An auditor change may be routine; see the filing for context.
An alert from the filing's SEC item codes, not from reading its text. Filing on SEC.gov
- 4.01 Change in Certifying Accountant
- 9.01 Financial Statements and Exhibits
Summary
Auditor change. AES dismissed EY because the announced merger would make EY no longer independent and selected KPMG as its independent auditor for FY2026. The change takes effect when AES files its Q2 2026 Form 10-Q.
Key Figures
- EY’s 2024 and 2025 financial-statement audit opinions were unqualified. Its 2024 internal-control report gave an adverse opinion due to a material weakness in controls over the AES Brasil disposition process.
- AES reported no disagreements with EY and no other reportable events during the periods covered.
- KPMG network firms had provided certain advisory and clerical services to foreign affiliates during 2026 that impaired independence. Those services were completed or terminated before KPMG’s appointment; KPMG and AES’s audit committee concluded its objectivity and impartial judgment were not impaired.
The summary is written by an AI model reading the filing.
Model 005 · prompt 01d34d48e3