APARTMENT INCOME REIT CORP. : Modifications made to the certifying accountant, the financial statements and the supporting documents of the holder (form 8-K)

Article 4.01. Changes in the holder’s certifying accountant

After conducting a competitive process, on September 23, 2021, the Audit
Committee of the Board of Directors of Apartment Income REIT Corp. ("AIR")
approved the appointment of Deloitte & Touche LLP ("Deloitte") as the new
independent registered public accounting firm for AIR and Apartment Income REIT,
L.P. (the "Operating Partnership") for the fiscal year ending December 31, 2021,
subject to Deloitte's completion of its customary client acceptance procedures.
During the fiscal years ended December 31, 2020 ("fiscal 2020") and December 31,
2019 ("fiscal 2019"), and for the subsequent interim period through
September 23, 2021, none of AIR, the Operating Partnership or anyone on their
behalf consulted Deloitte regarding any of the matters set forth in
Item 304(a)(2)(i) or (ii) of Regulation
S-K
("Regulation
S-K")
of the U.S. Securities and Exchange Commission (the "SEC") through that date.
During the competitive process, on September 22, 2021, Ernst & Young LLP ("EY")
resigned as AIR's and the Operating Partnership's independent registered public
accounting firm, effectively immediately.
EY's reports on (i) the consolidated financial statements as of and for fiscal
2020 of AIR and the Operating Partnership and (ii) the consolidated financial
statements as of and for fiscal 2019 of AIR's predecessor, Apartment Investment
and Management Company, and the Operating Partnership
,

then known as

 AIMCO Properties, L.P., did not contain any adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
During fiscal 2020 and fiscal 2019, and in the subsequent interim period through
September 22, 2021, (i) there were no disagreements with EY (within the meaning
of Item 304(a)(1)(iv) of Regulation
S-K)
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure that if not resolved to EY's
satisfaction, would have caused EY to make reference thereto in its reports; and
(ii) there were no reportable events (as defined by Item 304(a)(1)(v) of
Regulation
S-K).
AIR provided EY with a copy of the foregoing disclosures and requested that EY
provide a letter addressed to the SEC stating whether it agrees with such
disclosures. A copy of EY's letter dated September 27, 2021 is filed as Exhibit
16.1 to this Current Report on Form
8-K.

Item 9.01 Financial statements and supporting documents

(d) Exhibits

Exhibit
  No.       Description

16.1          Letter of Ernst & Young LLP, dated September 27, 2021.

104         Cover Page Interactive Data File (embedded within the Inline XBRL
            document).

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