Voya 2013 Annual Report Download - page 235

Report of Independent Registered Public Accounting Firm
The Board of Directors
ING U.S., Inc.
We have audited the accompanying consolidated balance sheets of ING U.S., Inc. as of December 31, 2013 and
2012, and the related consolidated statements of operations, comprehensive income, changes in shareholders’
equity, and cash flows for each of the three years in the period ended December 31, 2013. Our audits also
included the financial statement schedules listed in Item 15(a). These financial statements and schedules are the
responsibility of the Company’s management. Our responsibility is to express an opinion on these financial
statements and schedules based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board
(United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. We were not engaged to perform an audit of
the Company’s internal control over financial reporting. Our audits include consideration of internal control over
financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial
reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and
significant estimates made by management, and evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated
financial position of ING U.S., Inc. at December 31, 2013 and 2012, and the consolidated results of its operations
and its cash flows for each of the three years in the period ended December 31, 2013, in conformity with U.S.
generally accepted accounting principles. Also, in our opinion, the related financial statement schedules, when
considered in relation to the basic financial statements taken as a whole, present fairly in all material respects the
information set forth therein.
/s/ Ernst & Young LLP
Atlanta, Georgia
March 10, 2014
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