Attached files
| file | filename |
|---|---|
| 10-K/A - FORM 10-K/A - KEYCORP /NEW/ | l40382e10vkza.htm |
| EX-23 - EX-23 - KEYCORP /NEW/ | l40382exv23.htm |
| EX-32.1 - EX-32.1 - KEYCORP /NEW/ | l40382exv32w1.htm |
| EX-99.4 - EX-99.4 - KEYCORP /NEW/ | l40382exv99w4.htm |
| EX-31.1 - EX-31.1 - KEYCORP /NEW/ | l40382exv31w1.htm |
| EX-31.2 - EX-31.2 - KEYCORP /NEW/ | l40382exv31w2.htm |
| EX-10.40 - EX-10.40 - KEYCORP /NEW/ | l40382exv10w40.htm |
| EX-32.2 - EX-32.2 - KEYCORP /NEW/ | l40382exv32w2.htm |
Exhibit 99.3
Report of Independent Registered Public Accounting Firm
Shareholders and Board of Directors
KeyCorp
KeyCorp
We have audited the accompanying consolidated balance sheets of KeyCorp and subsidiaries as of
December 31, 2009 and 2008, and the related consolidated statements of income, changes in equity,
and cash flows for each of the three years in the period ended December 31, 2009. These financial
statements are the responsibility of KeyCorp’s management. Our responsibility is to express an
opinion on these financial statements 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. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as 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 KeyCorp and subsidiaries as of December 31, 2009
and 2008, and the consolidated results of their operations and their cash flows for each of the
three years in the period ended December 31, 2009, in conformity with U.S. generally accepted
accounting principles.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), KeyCorp’s internal control over financial reporting as of December 31, 2009,
based on criteria established in “Internal Control — Integrated Framework” issued by the Committee
of Sponsoring Organizations of the Treadway Commission, and our
report dated March 1, 2010
expressed an unqualified opinion thereon.
/s/ Ernst
& Young LLP
Cleveland, Ohio
March 1, 2010
March 1, 2010