United states securities and exchange commission



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Jurisdiction of Incorporation or Organization

Name

 

Country

 

State/Province

Membership Leasing Trust

 

USA

 

Delaware

Minet Holdings Inc.

 

USA

 

New York

Minet Re North America, Inc.

 

USA

 

Georgia

Modern Survey, Inc.

 

USA

 

Minnesota

Muirfield Underwriters, Ltd.

 

USA

 

Delaware

NFS Edge Insurance Agency, Inc.

 

USA

 

Florida

Paragon Strategic Solutions Inc.

 

USA

 

Delaware

Premier Auto Finance, Inc.

 

USA

 

Delaware

Private Equity Partnership Structures I, LLC

 

USA

 

Delaware

Project Technologies International L.L.C.

 

USA

 

Delaware

Protective Marketing Enterprises, Inc.

 

USA

 

Tennessee

Redwoods Dental Underwriters, Inc.

 

USA

 

North Carolina

Rewards Plus of America Corporation

 

USA

 

Maryland

SINSER Management Services (Vermont), Inc.

 

USA

 

Vermont

Specialty Benefits, Inc.

 

USA

 

Indiana

Stroz Friedberg Electronic Discovery, Inc.

 

USA

 

New York

Stroz Friedberg Inc.

 

USA

 

Delaware

Stroz Friedberg, LLC

 

USA

 

New York

T.J.E. Management, LLC

 

USA

 

Minnesota

The Capella Group, Inc.

 

USA

 

Texas

Underwriters Marine Services, Inc.

 

USA

 

Louisiana

VSC SPE, LLC

 

USA

 

Delaware

Ward Financial Group, Inc.

 

USA

 

Ohio

Wexford Underwriting Managers, Inc.

 

USA

 

Delaware

White Rock USA Ltd.

 

USA

 

Vermont

William Gallagher Associates of New Jersey, Inc.

 

USA

 

New Jersey

Worldwide Integrated Services Company

 

USA

 

Texas

Wrapid Specialty, Inc.

 

USA

 

California

WT Government Services, LLC

 

USA

 

Delaware

WT Technologies, LLC

 

USA

 

Delaware

Aon (Vanuatu) Ltd.

 

Vanuatu

 

 

Administradora Aon, C.A.

 

Venezuela

 

 

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.



















 

 

 

/s/ GREGORY C. CASE

Date:

February 23, 2017

 

Gregory C. Case

Chief Executive Officer




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