Company: AHL
Filing Date: 2025-05-08
Form Type: 424B4
Source: 0001628280-25-023859
Chunk: 406

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-05-08
Form: 424B4
Chunk 406
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 21. Commitments and Contingent Liabilities                              |     | F-68 |
| Note 22. Concentrationsof Credit Risk                                        |     | F-70 |
| Note 23. Reclassifications from Accumulated Other Comprehensive Income       |     | F-71 |
| Note 24. Credit Facilities and Long-term Debt                                |     | F-71 |
| Note 25. Allowance for Expected Credit Losses                                |     | F-74 |
| Note 26. Subsequent Events                                                   |     | F-74 |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Shareholders and the Board of Directors of Aspen Insurance Holdings Limited

### Opinion on the Financial Statements
We have audited the accompanying consolidated balance sheet of Aspen Insurance Holdings Limited (the Company) as of December 31, 2024, the related consolidated statement of operations and other comprehensive income (loss), consolidated statement of changes in shareholders’ equity and consolidated statement of cash flows for the year ended December 31, 2024, and the related notes and financial statement schedules I to V (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the year ended December 31, 2024, in conformity with U.S. generally accepted accounting principles.

As described in Note 26, on March 30, 2025, Aspen Insurance Holdings Limited’s Board of Directors approved a share exchange for the Company’s ordinary shares, and all references to the number of shares and per share information in the consolidated financial statements have been adjusted to reflect the share exchange on a retroactive basis. We audited the adjustments that were applied to restate the number of shares and per share information reflected in the 2023 and 2022 consolidated financial statements. Our procedures included (a) agreeing the authorization for the share exchange to the Company’s underlying records obtained from management, and (b) testing the mathematical accuracy of the restated number of shares, and basic and diluted earnings per share. In our opinion, such adjustments are appropriate and have been properly applied. However, we were not engaged to audit, review, or apply any procedures to the 2023 and 2022 consolidated financial statements of the Company other than with respect to such adjustments and,