{"schema_version":"secwatch.filing_event.v1","accession":"0000874761-26-000138","form_type":"8-K","ticker":"AES","cik":"0000874761","company_name":"AES CORP","filed_at":"2026-07-27T20:31:05+00:00","discovered_at":"2026-07-27T20:32:02.680542+00:00","generated_at":"2026-07-27T20:32:09.416714+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"AES dismisses EY as auditor, appoints KPMG ahead of merger closing","bullets":["Dismissal of EY effective upon filing Q2 2026 10-Q; KPMG engaged for FY 2026.","EY loses independence after merger with entities controlled by Global Infrastructure Management and EQT Infrastructure VI.","KPMG had impermissible services (tax, payroll, legal) at subsidiaries; all completed/terminated, no independence impairment.","No disagreements or reportable events with EY other than previously disclosed 2024 material weakness in AES Brasil disposition controls."],"urls":{"canonical":"https://secwatch.observer/filing/0000874761-26-000138","json":"https://secwatch.observer/filing/0000874761-26-000138.json","markdown":"https://secwatch.observer/filing/0000874761-26-000138.md","text":"https://secwatch.observer/filing/0000874761-26-000138.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000138/0000874761-26-000138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/874761/000087476126000138/aes-20260721.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-27T20:32:09.416714+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}