{"filing":{"accession_number":"0000874761-26-000138","cik":"0000874761","ticker":"AES","company_name":"AES CORP","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-21","primary_document":"aes-20260721.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000138/aes-20260721.htm"},"events":[{"id":20735,"run_id":18660,"accession_number":"0000874761-26-000138","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The Audit Committee dismissed Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 21, 2026, due to independence concerns arising from the pending Merger Agreement with Global Infrastructure Management and EQT Infrastructure VI fund. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, material because it affects the registrant's financial reporting oversight and involves disclosure of EY's prior adverse opinion on internal controls and a material weakness in the disposition process of AES Brasil.","company_name":"AES CORP","ticker":"AES","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20188,"accession_number":"0000874761-26-000138","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Audit Committee dismissed Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 21, 2026, due to independence concerns arising from the pending Merger Agreement with Global Infrastructure Management and EQT Infrastructure VI fund. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, material because it affects the registrant's financial reporting oversight and involves disclosure of EY's prior adverse opinion on internal controls and a material weakness in the disposition process of AES Brasil.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:32:20.484334+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20188,"accession_number":"0000874761-26-000138","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Audit Committee dismissed Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 21, 2026, due to independence concerns arising from the pending Merger Agreement with Global Infrastructure Management and EQT Infrastructure VI fund. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, material because it affects the registrant's financial reporting oversight and involves disclosure of EY's prior adverse opinion on internal controls and a material weakness in the disposition process of AES Brasil.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:32:20.484334+00:00","company_name":"AES CORP","ticker":"AES","filing_date":"2026-07-27"}]}