Aon Group Venezuela, Corretaje de Reaseguros, C.A.
Venezuela
Aon Risk Services Venezuela, Corretaje de Seguros C.A.
Venezuela
Aon Vietnam Limited
Vietnam
Aon Zambia Limited
Zambia
Aon Zambia Pension Fund Administrators Limited
Zambia
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the following Registration Statements:
Registration Statement
Form
Number
Purpose
S-8
333-55773
Pertaining to Aon's stock award plan, stock option plan, and employee stock purchase plan
S-4
333-168320
Pertaining to the registration of 4,545,566 shares of common stock registered on Post Effective Amendment No. 1 related to the Amended and Restated Global Stock and Incentive Compensation Plan of Hewitt Associates, Inc.
S-8
333-103344
Pertaining to the Aon Stock Incentive Plan
S-8
333-106584
Pertaining to Aon's deferred compensation plan
S-8
333-145928
Pertaining to the Aon Stock Incentive Plan
S-8
333-145930
Pertaining to the registration of common stock underlying equity securities issued to Aon's president and chief executive officer
S-8
333-174788
Pertaining to Aon's 2011 stock incentive plan and 2011 employee stock purchase plan
S-8
333-178906
Pertaining to Aon's savings plan
S-4
333-178991
Pertaining to the registration of 355,110,708 Class A Ordinary Shares of Aon Global Limited, and in the related Proxy Statement / Prospectus of Aon Global and Aon Corporation contained therein
S-8
333-184999
Pertaining to Aon plc Company Share Save Plan
S-8
333-199759
Pertaining to the registration of an additional 9,000,000 Class A Ordinary Shares to be issued pursuant to the Aon plc 2011 Incentive Plan
S-3
333-206759
Pertaining to the registration of debt securities, guarantees, preference shares, Class A Ordinary Shares, Convertible Securities, share purchase contracts and share purchase units of Aon plc and debt securities and guarantees of Aon Corporation
of our reports dated February 23, 2017 , with respect to the consolidated financial statements of Aon plc and the effectiveness of internal control over financial reporting of Aon plc, included in this Annual Report (Form 10-K) for the year ended December 31, 2016 .
/s/ ERNST & YOUNG LLP
Chicago, Illinois
February 23, 2017
Exhibit 31.1
CERTIFICATIONS I, Gregory C. Case, the Chief Executive Officer of Aon plc, certify that:
1.
I have reviewed this annual report on Form 10-K of Aon plc;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.
The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
