Exhibit 99 (a)(2)
Changein Independent Registered Public Accounting Firm
On September 12, 2019, KPMG LLP (“KPMG”) was dismissed as the independent registered public accounting firm to the Voya Funds Trust (the “Registrant”), which is comprised of the following series: Voya Floating Rate Fund, Voya GNMA Income Fund, Voya High Yield Bond Fund, Voya Intermediate Bond Fund, Voya Short Term Bond Fund, and Voya Strategic Income Opportunities Fund (the “Funds”). The decision to change independent registered public accounting firms was recommended by the Audit Committee of the Board of Trustees of the Funds and was approved by the Board of Trustees of the Funds.
KPMG’s reports on the Funds’ financial statements for the fiscal years ended March 31, 2019 and March 31, 2018 contained no adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended March 31, 2019 and March 31, 2018 and during the subsequent interim period through September 12, 2019: (i) there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its reports on the Funds’ financial statements for such periods; and (ii) there were no “reportable events” of the kind described in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended.
The Registrant has requested that KPMG furnish the Registrant with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the foregoing statements and, if not, stating the respects in which it does not agree. A copy of that letter is filed as an exhibit to this Form N-CSR.
On September 12, 2019, the Audit Committee of the Board of Trustees recommended and the Board of Trustees approved the selection of Ernst & Young LLP (“EY”) as the Funds’ independent registered public accounting firm for the fiscal year ending March 31, 2020. During the Funds’ fiscal years ended March 31, 2019 and March 31, 2018, and the subsequent interim period through September 12, 2019, neither the Funds, nor anyone on their behalf, consulted with EY on items which: (i) concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Funds’ financial statements; or (ii) concerned the subject of a disagreement (as described in paragraph (a)(1)(iv) of Item 304 of Regulation S-K) or reportable events (as described in paragraph (a)(1)(v) of said Item 304).
KPMG LLP
Two Financial Center
60 South Street
Boston, MA 02111
December 6, 2019
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Voya Floating Rate Fund, Voya GNMA Income Fund, Voya High Yield Bond Fund, Voya Intermediate Bond Fund, Voya Short Term Bond Fund, and Voya Strategic Income Opportunities Fund (the “Funds”), each a series of Voya Funds Trust (Investment Company Act file number 811-08895), and, under the date of May 23, 2019, we reported on the statements of assets and liabilities, including the summary portfolios and the portfolios of investments as of March 31, 2019, and the related statements of operations for the year then ended, the statements of changes in net assets for each of the years in the two-year period then ended, and the related notes (collectively, the financial statements) and the financial highlights for each of the years in the five-year period then ended. On September 12, 2019, our appointment as independent public accountant was terminated.
We have read the statements made by the Funds which we understand will be filed with the Commission pursuant to Item 13(a)(4) of Form N-CSR dated December 6, 2019, and we agree with such statements, except that we are not in a position to agree or disagree with the Funds’ statements (1) that the decision to change independent registered public accounting firms was recommended by the Audit Committee of the Board of Trustees of the Funds and was approved by the Board of Trustees of the Funds, (2) that the Audit Committee of the Board of Trustees and the Board of Trustees approved the selection of Ernst & Young LLP (“EY”) as the Funds’ independent registered public accounting firm, or (3) that neither the Funds nor anyone on their behalf consulted EY on items which: (i) concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Funds’ financial statements, or (ii) concerned the subject of a disagreement or reportable events.
Very truly yours,
KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.
