# EDGAR Filing Document

**Accession Number:** 0000315293
**File Stem:** 0001193125-25-165488
**Filing Date:** 2025-7
**Character Count:** 30368
**Document Hash:** aac8c7cf8b4293e1262771ac03b5e39f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-165488.hdr.sgml**: 20250725

**ACCESSION NUMBER**: 0001193125-25-165488

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20250725

**DATE AS OF CHANGE**: 20250725

**EFFECTIVENESS DATE**: 20250725

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aon plc
- **CENTRAL INDEX KEY:** 0000315293
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 981539969
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288965
- **FILM NUMBER:** 251152088

**BUSINESS ADDRESS:**
- **STREET 1:** 15 GEORGES QUAY
- **CITY:** DUBLIN 2
- **STATE:** L2
- **ZIP:** D02 VR98
- **BUSINESS PHONE:** 35312666000

**MAIL ADDRESS:**
- **STREET 1:** 15 GEORGES QUAY
- **CITY:** DUBLIN 2
- **STATE:** L2
- **ZIP:** D02 VR98

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AON CORP
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMBINED INTERNATIONAL CORP
- **DATE OF NAME CHANGE:** 19870504

**As filed with the Securities and Exchange Commission on July 25, 2025** 

**No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8**

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## AON PLC
**(Exact name of registrant as specified in its charter)** 

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| | |
|:---|:---|
| **Ireland** | **98-1539969** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **15 George's Quay, Dublin 2, Ireland** | **D02 VR98** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**Aon plc 2011 Incentive Plan** 

**(Full Title of the Plan)** 

**Darren Zeidel** 

**Executive Vice President, General Counsel and Company Secretary** 

**Aon plc** 

**200 East Randolph Street** 

**Chicago, Illinois 60601** 

**+1 (312) 381-1000**

**(Name, address and telephone number, including area code, of agent for service)** 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**REGISTRATION OF ADDITIONAL SHARES** 

**PURSUANT TO GENERAL INSTRUCTION E** 

**Explanatory Note** 

This Registration Statement on Form S-8 (this "<u>Registration Statement</u>") is filed by Aon plc (the "<u>Company</u>") to register an additional 3,800,000 Class A Ordinary Shares, nominal value $0.01 per share, that may be offered and sold pursuant to the Aon plc 2011 Incentive Plan, as amended and restated (the "<u>Plan</u>"). The Company's shareholders approved the Plan, which provides for the issuance of an additional 3,800,000 shares thereunder, at the Company's annual general meeting of shareholders on June 27, 2025.

The additional shares registered pursuant to this Registration Statement are of the same class as the other securities subject to the Plan for which the Company previously filed Registration Statements on Form S-8 with the Securities and Exchange Commission (the "<u>Commission</u>") on June 9, 2011 (Registration No. 333-174788), as amended by the Post-Effective Amendments Nos. 1 and 2 thereto filed with the Commission on April 2, 2012 and April 2, 2020, respectively, October 31, 2014 (Registration No. 333-199759), as amended by the Post-Effective Amendment No. 1 thereto filed with the Commission on April 2, 2020, November 27, 2019 (Registration No. 333-235296), as amended by the Post-Effective Amendment No. 1 thereto filed with the Commission on April 2, 2020, and November 20, 2023 (Registration No. 333-275661). The contents of these registration statements are hereby incorporated herein by reference to the extent not otherwise amended or superseded by the contents hereof pursuant to General Instruction E.

**Part II** 

**Information Required in the Registration Statement** 

**Item 8. <u>Exhibits</u>.** 

---

| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description of Exhibit** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 | [Memorandum and Articles of Association of Aon plc (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K of the Company filed with the Commission on June 4, 2021).](http://www.sec.gov/Archives/edgar/data/315293/000119312521183025/d162116dex31.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 | [Aon plc 2011 Incentive Plan, as Amended and Restated (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on July 3, 2025).](http://www.sec.gov/Archives/edgar/data/315293/000119312525155525/d17498dex102.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1\* | [Opinion of Matheson LLP.](d63327dex51.htm) |
| 23.1\* | [Consent of Matheson LLP (included in Exhibit 5.1).](d63327dex51.htm) |
| 23.2\* | [Consent of Ernst & Young LLP.](d63327dex232.htm) |
| 24.1 | [Power of Attorney (included on the signature pages to this Registration Statement).](d63327ds8.htm#sig) |
| 107.1\* | [Filing Fee Table.](d63327dexfilingfees.htm) |

---

\* Filed herewith.

------

**Signatures** 

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Dublin, Ireland, on July 25, 2025.

---

| | |
|:---|:---|
| AON PLC | AON PLC |
| By: | /s/ Edmund Reese |
|  | Name: Edmund Reese |
|  | Title: Executive Vice President and Chief Financial Officer |

---

**Power of Attorney** 

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Edmund Reese, Darren Zeidel, Michael Neller and Colby Alexis, or any of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to file and sign any and all amendments, including post-effective amendments, to this registration statement with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Gregory C. Case<br> Gregory C. Case | Chief Executive Officer and Director<br> (Principal Executive Officer) | July 25, 2025 |
| /s/ Lester B. Knight<br> Lester B. Knight | Non-Executive Chairman and Director | July 25, 2025 |
| /s/ Jose Antonio Álvarez<br> Jose Antonio Álvarez | Director | July 25, 2025 |
| /s/ Jin-Yong Cai<br> Jin-Yong Cai | Director | July 25, 2025 |
| /s/ Jeffrey C. Campbell<br> Jeffrey C. Campbell | Director | July 25, 2025 |
| /s/ Cheryl A. Francis<br> Cheryl A. Francis | Director | July 25, 2025 |

---

------

---

| | | |
|:---|:---|:---|
| /s/ Adriana Karaboutis<br> Adriana Karaboutis | Director | July 25, 2025 |
| /s/ Richard C. Notebaert<br> Richard C. Notebaert | Director | July 25, 2025 |
| /s/ Gloria Santona<br> Gloria Santona | Director | July 25, 2025 |
| /s/ Sarah Smith<br> Sarah Smith | Director | July 25, 2025 |
| /s/ Byron Spruell<br> Byron Spruell | Director | July 25, 2025 |
| /s/ James Stavridis<br> James Stavridis | Director | July 25, 2025 |
| /s/ Edmund Reese<br> Edmund Reese | Chief Financial Officer<br> (Principal Financial Officer) | July 25, 2025 |
| /s/ Michael Neller<br> Michael Neller | Global Controller<br> (Principal Accounting Officer) | July 25, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1**![LOGO](g63327g60e67.jpg)

Aon plc

15 Georges Quay

Dublin 2, D02VR98

Ireland

Our ref 25 July 2025 <br> 659500/64/FB/AOC

Dear Addressee

**Registration Statement on Form S-8 of Aon plc** 

**Introduction** 

We act as legal advisers to Aon plc, a public limited company incorporated under the laws of Ireland with company number 604607 (the "**Company**"), which has asked us to give this Opinion as to certain matters of Irish law in connection with the filing by the Company on the date hereof of a registration statement on Form S-8 (the "**Registration Statement**") under the U.S. Securities Act of 1933, as amended (the "**Securities Act**") with the U.S. Securities and Exchange Commission (the "**Commission**").

Pursuant to the Registration Statement, the Company proposes to register an additional 3,800,000 class A ordinary shares of $0.01 each (nominal value) in the capital of the Company (such number of class A ordinary shares, being the "**Additional Plan Shares**") that may be issued under the Aon plc 2011 Incentive Plan, first adopted on 20 May 2011, as amended and restated on 2 April 2012, 24 June 2014, 29 March 2019, 13 September 2021, 16 June 2023 and 27 June 2025 (such plan, as so amended and restated, the "**Plan**"). The Additional Plan Shares represent an increase, made pursuant to the most recent amendment and restatement on 27 June 2025 (the "**2025 Amendment and Restatement**"), in the number of class A ordinary shares that may be issued under the Plan.

**Basis of Opinion** 

For the purpose of giving this Opinion, we have examined the documents (including the corporate certificate), and have conducted the searches, listed in Schedule 1 *(Documents and Searches)* to this Opinion, together with such other materials as we have considered necessary or relevant as a basis for the opinions contained herein.

This Opinion is strictly limited to the matters expressly stated under the heading "Opinions", below, and is not to be read as extending, by implication or otherwise, to any other matter. In particular, this Opinion does not deal with any tax matter or the tax consequences of any matter referred to in this Opinion, in the documents or other materials examined by us for the purpose of giving this Opinion, or otherwise. We express no opinion and make no representation or warranty as to any matter of fact.

<br> ![LOGO](g63327g72t10.jpg)

------

![LOGO](g63327g37d48.jpg)

We have not investigated or verified any of the facts or assumptions, or the reasonableness of any assumptions, statements or opinions contained or represented by any person in the documents or other materials examined by us for the purposes of giving this Opinion, nor have we attempted to determine if any relevant facts have been omitted from such documents or materials.

This Opinion is given with respect to the laws of Ireland in effect on the date hereof and is based on legislation published and cases fully reported before that date and our knowledge of the facts relevant to the opinions contained herein. For the avoidance of doubt, Ireland does not include Northern Ireland (which is a separate jurisdiction), and references to the laws of Ireland do not include the laws in force in Northern Ireland.

We have made no investigations of, and we express no opinion on, the laws of any jurisdiction other than Ireland, or the effect thereof. In particular, we have made no investigations of any reference to non-Irish laws in any document or other materials examined by us or the meaning of effect thereof, and any phrases used in any non-Irish law governed document examined by us have been construed by us as having the meaning and effect they would have if such document was governed by Irish law. We have assumed, without enquiry, that there is nothing in the laws of any jurisdiction other than Ireland which would, or might, affect the opinions contained herein, and that, insofar as the laws of any jurisdiction other than Ireland are relevant, such laws have been, or will be, complied with.

This Opinion is expressed as of the date hereof and we assume no obligation to update the opinions contained herein.

**Opinions** 

Based upon, and subject to, the foregoing and the assumptions, qualifications and limitations set out in Schedule 2 *(Assumptions)*, Schedule 3 *(Qualifications)* and elsewhere in this Opinion, we are of the following opinions:

1. The Company is a public limited company, duly incorporated and validly existing under the laws of Ireland.

2. The Additional Plan Shares, when allotted and issued in accordance with the terms and conditions of the Plan
against receipt by the Company of the full consideration payable therefor, will, upon the entry of the name(s) of the relevant allottee(s) in the register of members of the Company as the registered holder(s) thereof (in each case credited as fully paid-up) be validly issued, fully paid-up and non-assessable. "**Non-assessable** "
is a phrase which has no defined meaning under Irish law, but, for the purposes of this Opinion, shall mean the registered holders of such Additional Plan Shares are not subject, solely by virtue of their shareholdings, to calls for additional
payments of capital on such shares). As a matter of Irish law, a share in an Irish incorporated company is only issued when it has been entered in the register of members of the relevant company.

**Reliance** 

This Opinion is furnished to you and the persons entitled to rely upon it pursuant to the applicable provisions of the Securities Act strictly for use in connection with the Registration Statement and may not be relied upon by any other person without our prior written consent.

------

![LOGO](g63327g37d48.jpg)

**Consent** 

We hereby consent to the filing of this Opinion as Exhibit 5.1 to the Registration Statement and to the references to Matheson LLP therein. In giving such consent, we do not admit that we are included in the category of persons whose consent is required under section 7 of the Securities Act, or the rules and regulations of the Commission promulgated thereunder.

**Governing Law** 

This Opinion and the opinions contained herein are governed by, and construed in accordance with, the laws of Ireland.

Yours sincerely

*/s/ Matheson LLP* 

**MATHESON LLP** 

------

![LOGO](g63327g37d48.jpg)

**Schedule 1** 

**Documents and Searches** 

For the purposes of giving this Opinion, we have examined the documents (including the corporate certificate) and have conducted the searches listed below.

1. The final form of the Registration Statement to which this Opinion is to be filed as an exhibit.

2. A copy of the Plan, attached as an exhibit to the Company's current report on Form 8-K filed with the Commission on 3 July 2025.

3. A copy of the Company's 2025 definitive proxy statement on Schedule 14A filed with the Commission on
28 April 2025.

4. A certificate issued by the secretary of the Company dated the date of this Opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) attaching a copy of each of the following documents certified as being true, complete and correct by the
secretary:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Company's certificate of incorporation dated 23 May 2017, certificate of incorporation on change
of name dated 5 November 2019, and certificate of incorporation on re-registration as a public limited company dated 18 March 2020 (the "**Certificates of Incorporation** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the memorandum of association of the Company adopted on 31 March 2020 (the "**Memorandum of Association**") and the articles of association of the Company as amended on 2 June 2021 (the "**Articles of Association** ", and together with the Certificates of Incorporation and the Memorandum of Association, the
" **Constitutional Documents** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a copy of the unanimous joint written resolutions of the board of directors and the organization and
compensation committee of the Company passed on 18 April 2025 (the "**Written Resolutions** "); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) the minutes of the 2025 annual general meeting of the Company held on 27 June 2025, at which the members
of the Company resolved, among other matters, to approve the 2025 Amendment and Restatement (the "**AGM Minutes** "); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) certifying certain other matters, as set out therein, on which we have relied for the purpose of this Opinion.

3. Searches carried out by independent law researchers on our behalf against the Company on 24 July 2025: (a)
in the Register of Winding-up Petitions maintained at the Central Office of the High Court of Ireland; (b) in the Judgments' Office of the High Court of Ireland; and (c) on the file of the
Company maintained by the Registrar of Companies at the Irish Companies Registration Office (the "**Companies Registration Office**") (the "**Searches** ").

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![LOGO](g63327g37d48.jpg)

**Schedule 2** 

**Assumptions** 

The opinions contained herein are given on the basis of the assumptions set out in this Schedule.

1. All signatures (including, for the avoidance of doubt, electronic signatures), initials, seals and stamps
contained in, or on, any document examined by us are genuine.

2. All documents provided to us as originals are authentic and complete and all documents provided to us as copies
(including, without limitation, any document provided to us as a .pdf (or any other format) attachment to an email) are complete and conform to the originals of such documents, and the originals of such documents are authentic and complete with all
requisite seals and stamps affixed.

3. The contents of the documents (including the corporate certificate), the Searches and any other materials
examined by us for the purposes of this Opinion are true and accurate as to factual matters, but we have made no independent investigation regarding such factual matters.

4. There have been no amendments to the Constitutional Documents.

5. The Written Resolutions have not, since their date of adoption, been amended, superseded or rescinded and are
in full force and effect.

6. The members' resolutions documented in the AGM Minutes were passed at a properly convened, constituted and
quorate meeting of the members of the Company, and such resolutions have not, since their date of adoption, been amended, superseded or rescinded, and are in full force and effect.

7. All Additional Plan Shares will be allotted and issued, and all rights to subscribe for, to receive or to
convert any security into, Additional Plan Shares ()"**Rights**") will be granted, in accordance with the terms and conditions of the Plan.

8. No Additional Plan Shares will be allotted and issued and no Rights will be granted under the Plan other than
pursuant to a resolution of the board of directors of the Company, a committee or sub-committee of the board of directors of the Company to whom the board has delegated due authority or one or more officers of
the Company to whom the board has delegated due authority in accordance with the terms of the Plan.

9. All Additional Plan Shares will be allotted and issued and all Rights will be granted under the Plan in good
faith in the interests of the Company for the benefit of its members as a whole and for its legitimate business purposes.

10. The Company will have received the full consideration payable for any Additional Plan Shares prior to, or
simultaneous with, their allotment and issue, and no Additional Plan Share will be allotted and issued for consideration that is less than its nominal value.

11. No Additional Plan Share will be allotted and issued for consideration that: (a) consists of an
undertaking given by any person that he, she or another should do work or perform services for the Company or any other person; (b) includes an undertaking which is to be or may be performed more than five years after the date of the allotment;
or (c) is not considered good or adequate at law.

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![LOGO](g63327g37d48.jpg)

12. No Additional Plan Shares will be allotted or issued fully or partly paid-up otherwise than in cash unless the provisions of sections 1028 to 1030 of the Companies Act 2014 of Ireland, as amended (the "**Companies Act**") (which require an independent valuation of
the non-cash consideration to be prepared by an expert and circulated to the proposed allottee(s)), are complied with in full.

13. At the time of the allotment and issue of any Additional Plan Shares, the Company will have a sufficient number
of unissued ordinary shares in its authorised share capital, being at least equal to the number of Additional Plan Shares to be allotted and issued.

14. At the time of the allotment and issue of any Additional Plan Shares or, if earlier, the granting of any
Rights, to the extent required: (a) the directors of the Company will, in accordance with section 1021 of the Companies Act, have been either specifically or generally authorised by ordinary resolution of the Company to allot a sufficient
number of "relevant securities" (within the meaning of that section), being at least equal to the number of Additional Plan Shares the subject of such allotment and issuance or Rights; and (b) the directors of the Company will, in

of the Companies Act did not apply to such allotment and issuance or the granting of such Rights.

15. To the extent any Additional Plan Shares are being re-allotted off-market from treasury, the maximum and minimum prices of re-issue shall have been determined in advance at a general meeting of the Company in accordance with the
requirements of section 1078 of the Companies Act.

16. The Company will not give any financial assistance, as contemplated by sections 82 and 1043 of the Companies
Act for the purpose of the acquisition of any Additional Plan Shares pursuant to the Plan, save as permitted by, or pursuant to an exemption from the application of, the said sections 82 and 1043.

17. Each person to whom Additional Plan Shares are allotted and issued under the Plan will have the due and
requisite capacity (and, if relevant, will have taken all necessary corporate action to be authorised) to be allotted and issued Additional Plan Shares (including upon the exercise or vesting of Rights) and to be registered in the register of
members of the Company as the holder thereof.

18. To the extent any Additional Plan Shares to be allotted and issued pursuant to the Plan are proposed to be
issued directly to Cede & Co., as the nominee of The Depository Trust Company ()"**DTC** "), the Company will have satisfied all requirements of DTC for acceptance of the Additional Plan Shares as eligible for its depository and
book entry transfer services.

19. The Plan and the transactions contemplated thereby and transfers and payments to be made thereunder are not and
will not be affected or prohibited by any financial restrictions or sanctions imposed by the United Nations, the European Union or Ireland or which arise under any human rights, anti-terrorism, anti-corruption, anti-money laundering or exchange
control laws and regulations of the European Union or Ireland, including, without limitation, any arising from orders made under the Financial Transfers Act 1992 of Ireland, the Criminal Justice (Terrorist Offences) Acts 2005 and 2015 of Ireland or
the Criminal Justice (Money Laundering and Terrorist Financing) Acts 2010 to 2021 of Ireland.

------

![LOGO](g63327g37d48.jpg)

20. The information disclosed by the Searches was accurate and complete as of the date the Searches were made and
has not been altered, the Searches did not fail to disclose any information which had been delivered for registration but which did not appear from the information available at the time the Searches were made or which ought to have been delivered
for registration at that time but had not been so delivered and no additional matters would have been disclosed by additional searches being carried out since that time.

21. At the time of the allotment and issue of any Additional Plan Shares or, if earlier, the granting of any
Rights, the Company will not have passed a voluntary winding-up resolution or a resolution to place the Company under court protection or to appoint a process adviser, and no petition will have been presented
to, or order will have been made by, a court for the winding-up of the Company or to place the Company under court protection or for the appointment of a process adviser.

------

![LOGO](g63327g37d48.jpg)

**Schedule 3** 

**Qualifications** 

The opinions contained herein are given subject to the qualifications set out in this Schedule.

1. A search in the Companies Registration Office will not reveal whether a petition has been presented to the
Irish courts for the appointment of a liquidator or an examiner.

2. A search of the Register of Winding-up Petitions should reveal the
existence of a petition for the appointment of a liquidator or an examiner but there may be a time lag between presentation and entry of particulars of the petition on the Register of Winding-up Petitions and
accordingly a search of the Register of Winding-up Petitions may fail to reveal that any such petition has been presented. Furthermore in the case of certain smaller companies a petition for the appointment of
an examiner may be presented to the Circuit Court and a search of the Register of Winding-up Petitions will not reveal the existence of such a petition.

3. A search in the Companies Registration Office should reveal the appointment of a liquidator, examiner, process
adviser or receiver (whether by the Irish courts or, in the case of a liquidator, process adviser or a receiver, out of court). However, similarly there may be a time lag between the appointment and the filing of particulars of the appointment and
accordingly a search in the Companies Registration Office may fail to reveal any such appointment.

## Exhibit 23.2

**Exhibit 23.2** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Aon plc 2011 Incentive Plan of our reports dated February 18, 2025, with respect to the consolidated financial statements of Aon plc and the effectiveness of internal control over financial reporting of Aon plc included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Chicago, Illinois

July 25, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

#### Exhibit 107.1
Calculation of Filing Fee Tables

Form S-8

(Form Type)

Aon plc

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp; **Security Type** | **Security<br>Class<br>Title** | **Fee<br>Calculation<br>Rule** | **Amount<br>Registered (1)** | **Proposed<br>Maximum<br>Offering<br>Price Per**<br>**Unit** | **Maximum<br>Aggregate<br>Offering**<br>**Price** | **Fee**<br>**Rate** | **Amount of<br>Registration<br>Fee** |
| &nbsp;&nbsp;&nbsp;Equity | Class A Ordinary Shares, par value $0.01 per share | Rules<br>457(c) and<br>457(h) | 3800000 (2) | $353.68 (3) | $1343984000.00 | 0.00015310 | $205763.96 |
| &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** |  | $1343984000.00 |  | $205763.96 |
| &nbsp;&nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;&nbsp;**Total Fee Offsets (4)** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** |  |  |  | $205763.96 |

---

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 shall also cover any additional shares of the Class A Ordinary Shares of Aon plc (the "Registrant") that become issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration that results in an increase in the number of the outstanding shares of the Registrant's Class A Ordinary Shares.

(2) Represents additional shares of the Registrant's Class A Ordinary Shares reserved and available for issuance under the Aon plc 2011 Incentive Plan, as amended and restated.

(3) Estimated in accordance with Rules 457(c) and (h) of the Securities Act, solely for the purpose of calculating the registration fee. The proposed maximum offering price per share of $353.68 was computed by averaging the high ($356.61) and low ($350.75) prices of a share of the Registrant's Class A Ordinary Shares as reported on The New York Stock Exchange on July 21, 2025.

(4) The Registrant does not have any fee off-sets.