{"filing":{"accession_number":"0000728391-26-000037","cik":"0000728391","ticker":null,"company_name":"IPALCO ENTERPRISES, INC.","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-23","primary_document":"cik0000728391-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/728391/000072839126000037/cik0000728391-20260723.htm"},"events":[{"id":20753,"run_id":18677,"accession_number":"0000728391-26-000037","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. This is a classic auditor change under Item 4.01, driven by EY's loss of independence due to the pending AES merger. The filing includes the required representations regarding absence of disagreements and reportable events, and references EY's consent letter (Exhibit 16.1).","company_name":"IPALCO ENTERPRISES, INC.","ticker":null,"filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20212,"accession_number":"0000728391-26-000037","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. This is a classic auditor change under Item 4.01, driven by EY's loss of independence due to the pending AES merger. The filing includes the required representations regarding absence of disagreements and reportable events, and references EY's consent letter (Exhibit 16.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:41:43.413238+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20212,"accession_number":"0000728391-26-000037","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. This is a classic auditor change under Item 4.01, driven by EY's loss of independence due to the pending AES merger. The filing includes the required representations regarding absence of disagreements and reportable events, and references EY's consent letter (Exhibit 16.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:41:43.413238+00:00","company_name":"IPALCO ENTERPRISES, INC.","ticker":null,"filing_date":"2026-07-27"}]}