Company: AHL
Filing Date: 2025-03-19
Form Type: 20-F
Source: 0001267395-25-000019
Chunk: 305

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-03-19
Form: 20-F
Item: Item 16F
Chunk 305
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Item 16F. Change in Registrant’s Certifying Accountant

With effect from June 10, 2024, upon the recommendation of the Company’s Audit Committee and Board, and following receipt of regulatory approvals and completion of internal governance procedures, the Company has appointed Ernst & Young Ltd. (“ EY Bermuda”) as its independent registered public accounting firm beginning with the fiscal year ending December 31, 2024. The Company’s incumbent independent registered public account firm, Ernst & Young LLP (“ EY London”), has accordingly resigned from such position, with effect from June 21, 2024.

EY London’s reports on the Company’s financial statements for the years ended December 31, 2022 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company’s fiscal years ended December 31, 2022 and 2023, and the subsequent interim periods through EY London’s resignation, there were: (i) no disagreements between the Company and EY London on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to EY London’s satisfaction, would have caused EY London to make reference thereto in its reports; and (ii) no “reportable events” described in Item 16F(a)(1)(v) of Form 20-F.

The Company has provided EY London with a copy of the foregoing disclosure and has requested that EY London furnish the Company with a letter addressed to the SEC stating whether it agrees with such disclosure. A copy of EY London’ letter, filed with the SEC on July 12, 2024, is referenced as Exhibit 15.3.

Item 16G. Corporate Governance