Exhibit 99. ACCT
EXHIBIT (a)(4)
Registrant’s Independent Public Accountant
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)
Funds | Predecessor Fund | |
Invesco Oppenheimer V.I. International Growth Fund | Oppenheimer International Growth Fund/VA | |
Invesco Oppenheimer V.I. Global Strategic Income Fund | Oppenheimer Global Strategic Income Fund/VA | |
Invesco Oppenheimer V.I. Main Street Small Cap Fund | Oppenheimer Main Street Small Cap Fund/VA | |
Invesco Oppenheimer V.I. Global Fund | Oppenheimer Global Fund/VA | |
Invesco Oppenheimer V.I. Capital Appreciation Fund | Oppenheimer Capital Appreciation Fund/VA | |
Invesco Oppenheimer V.I. Discovery Mid Cap Growth Fund | Oppenheimer Discovery Mid Cap Growth Fund/VA | |
Invesco Oppenheimer V.I. Total Return Bond Fund | Oppenheimer Total Return Bond Fund/VA | |
Invesco Oppenheimer V.I. Main Street Fund | Oppenheimer Main Street Fund/VA | |
Invesco Oppenheimer V.I. Government Money Fund | Oppenheimer Government Money Fund/VA | |
Invesco Oppenheimer V.I. Conservative Balanced Fund | Oppenheimer Conservative Balanced Fund/VA |
The Board of Trustees appointed, upon recommendation of the Audit Committee, PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm of the Funds for the Funds’ current fiscal year. PwC serves as the independent registered public accounting firm for other Invesco Funds.
Prior to the close of business on May 24, 2019, each Predecessor Fund was an unaffiliated investment company that was audited by a different independent registered public accounting firm (the “Prior Auditor”).
Effective after the close of business on May 24, 2019, the Prior Auditor resigned as the independent registered public accounting firm of the Predecessor Funds. The Prior Auditor’s report on the financial statements of the Predecessor Funds for the past two years did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the Predecessor Funds’ two most recent fiscal years and through May 24, 2019, there were no (1) disagreements with the Prior Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the Prior Auditor’s satisfaction, would have caused it to make reference to that matter in connection with its report; or (2) “reportable events,” as that term is defined in Item 304(a)(1)(v) of RegulationS-K under the Securities Exchange Act of 1934.
The Trust has requested that the Prior Auditor furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated August 26, 2019 is attached as Attachment A to this exhibit.
Attachment A
August 26, 2019
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for the Oppenheimer Variable Account Funds included in Appendix A and, under the dates included in Appendix A, we reported on the financial statements of the Oppenheimer Variable Account Funds as of and for the years ended December 31, 2018 and 2017. On May 24, 2019, we resigned as independent public accountant.
We have read the statements made by AIM Variable Insurance Funds (Invesco Variable Insurance Funds) included under Item 13(a)(4) of FormN-CSR dated August 26, 2019, and we agree with such statements except that we are not in a position to agree or disagree with the statement that the Board of Trustees appointed, upon recommendation of the Audit Committee, PricewaterhouseCoopers LLP as the independent registered public accounting firm of the AIM Variable Insurance Funds (Invesco Variable Insurance Funds) included in Appendix A.
Very truly yours, |
/s/ KPMG LLP |
Appendix A
Oppenheimer Variable Account Funds Series Name | Audit Opinion Date | AIM Variable Insurance Funds (Invesco | ||
Oppenheimer Capital Appreciation Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Capital Appreciation Fund | ||
Oppenheimer Conservative Balanced Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Conservative Balanced Fund | ||
Oppenheimer Discovery Mid Cap Growth Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Discovery Mid Cap Growth Fund | ||
Oppenheimer Global Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Global Fund | ||
Oppenheimer Global Strategic Income Fund/VA | February 19, 2019 | Invesco Oppenheimer V.I. Global Strategic Income Fund | ||
Oppenheimer Government Money Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Government Money Fund | ||
Oppenheimer International Growth Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. International Growth Fund | ||
Oppenheimer Main Street Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Main Street Fund | ||
Oppenheimer Main Street Small Cap Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Main Street Small Cap Fund | ||
Oppenheimer Total Return Bond Fund/VA | February 14, 2019 | Invesco Oppenheimer V.I. Total Return Bond Fund |