Protective Life Corporation (NYSE:PL) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

As previously disclosed in the Form8-K that Protective Life Corporation (the “Company”) filed with the Securities and Exchange Commission (the “SEC”) on March1, 2019 (the “Initial Form8-K”), on February25, 2019 the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, with such dismissal to become effective upon completion by PwC of its procedures on the financial statements of the Company as of and for the year ended December31, 2018 and the filing of the related Annual Report on Form10-K (the “2018 Form10-K”) with the SEC. The Audit Committee (the “Audit Committee”) of the Company’s Board of Directors (the “Board”) participated in and approved the decision to change the Company’s independent registered public accounting firm. On March5, 2019, when the Company filed its 2018 Form10-K with the SEC, PwC completed its audit of the Company’s consolidated financial statements as of and for the year ended December31, 2018, and the Company’s engagement of PwC as its independent registered public accounting firm ended as of that date.

The reports of PwC on the Company’s financial statements for the fiscal years ended December31, 2018 and 2017 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. During the fiscal years ended December31, 2018 and 2017 and the subsequent interim period through March5, 2019, there were no disagreements (within the meaning of Item 304(a)(1)(iv)of Regulation S-K and the related instructions to Item 304) with PwC 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 PwC would have caused PwC to make reference thereto in its reports on the Company’s financial statements for such years. During the fiscal years ended December31, 2018 and 2017 and the subsequent interim period through March5, 2019, there were no reportable events (as that term is defined in Item 304(a)(1)(v)of Regulation S-K).

The Company requested that PwC furnish the Company with a letter addressed to the SEC stating whether or not PwC agrees with the above statements. A copy of such letter, dated March8, 2019, is filed as Exhibit16.1 to this Form8-K.

(b) Engagement of new Independent Registered Public Accounting Firm

As previously disclosed in the Initial Form8-K, on February25, 2019 the Audit Committee approved the engagement of KPMG as the Company’s new independent registered public accounting firm, effective upon the filing of the 2018 Form10-K with the SEC. Accordingly, such engagement became effective immediately following the filing of the 2018 Form10-K with the SEC on March5, 2019.

During the fiscal years ended December31, 2018 and 2017 and the subsequent interim period through March5, 2019, neither the Company nor anyone acting on its behalf consulted with KPMG regarding (i)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 Company’s financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; (ii)any matter that was the subject of a disagreement (within the meaning of Item 304(a)(1)(iv)of Regulation S-K and the related instructions to Item 304); or (iii)any reportable event (as that term is defined in Item 304(a)(1)(v)of Regulation S-K).

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits: