Item 4.01 Changes in Registrant's Certifying Accountant The Audit Committee (the "Audit Committee") of the Board of Directors ofAmerican Equity Investment Life Holding Company (the "Company") conducted a competitive selection process to select a firm to serve as the Company's independent registered public accounting firm for the Company's fiscal year endingDecember 31, 2021 . The Audit Committee invited three national independent registered public accounting firms to participate in this process. Following review of proposals, onNovember 16, 2020 , the Audit Committee selectedErnst & Young LLP ("EY") as the Company's independent registered public accounting firm for the Company's fiscal year endingDecember 31, 2021 , subject to completion of EY's standard client acceptance procedures and execution of an engagement letter.KPMG LLP ("KPMG"), the Company's current independent registered public accounting firm, will continue as the Company's independent registered public accounting firm through the filing of the Company's Form 10-K for the year endingDecember 31, 2020 . The audit reports ofKPMG on the Company's consolidated financial statements for the fiscal years endedDecember 31, 2019 and 2018 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years endedDecember 31, 2019 and 2018, and the subsequent interim periods throughNovember 16, 2020 , there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company andKPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved toKPMG's satisfaction would have causedKPMG to make reference thereto in its reports on the Company's consolidated financial statements for such years; and (ii) there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.The Company has requested thatKPMG furnish a letter addressed to theSecurities and Exchange Commission stating whether or not it agrees with the above statements. A copy ofKPMG's letter, datedNovember 20, 2020 , is filed as Exhibit 16.1 to this Form 8-K. During the fiscal years endedDecember 31, 2019 and 2018 and the subsequent interim period throughNovember 16, 2020 , neither the Company nor anyone acting on its behalf consulted with EY regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements or internal control over financial reporting, and neither a written nor oral advice was provided to the Company by EY that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; (ii) any matter that was either the subject of a disagreement within the meaning of Item 304(a)(2)(i) of Regulations S-K and the related instructions to Item 304 of Regulations S-K; or (iii) any reportable event within the meaning of Item 304(a)(2)(ii) of Regulation S-K. Item 9.01. Financial Statements and Exhibits (d) Exhibits The following exhibits are being furnished with this Form 8-K. Exhibit Number Description 16.1 Letter fromKPMG LLP to the Securities and Exchange
Commission dated
2020 104 The cover page from this Current Report on Form 8-K,
formatted in Inline XBRL.
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