Item 4.02 Non-Reliance on Previously Issued Financial Statements
or a Related Audit Report or Completed Interim Review
On March 6, 2025, the management of The AES Corporation (the “Company”)
and subsequently its Audit Committee, concluded that the Company’s unaudited Condensed Consolidated Statements of Operations for
the second and third quarters of 2024 (collectively, the “Restated Periods”), previously reported in its Quarterly Reports
on Form 10-Q for the three and six months ended June 30, 2024 and the three and nine months ended September 30, 2024, should no longer
be relied upon.
The Company restated the unaudited quarterly financial information
for the Restated...
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