Item 4.01.   Changes in Registrant's Certifying Accountant
(a) On December 1, 2020, following a competitive process undertaken by the Audit
Committee of the Board of Directors (the "Audit Committee") of Aramark
("Aramark" or the "Company"), the Company informed Deloitte & Touche LLP
("Deloitte") that the Audit Committee had selected Deloitte to serve as
Aramark's independent registered public accounting firm for the fiscal year
ending October 1, 2021 ("Fiscal Year 2021"), subject to completion of Deloitte's
standard client acceptance procedures and execution of an engagement letter. On
the same date, Aramark informed KPMG LLP ("KPMG") that the Audit Committee had
determined to dismiss KPMG (Aramark's independent registered public accounting
firm for the fiscal year ending October 2, 2020 ("Fiscal Year 2020"), and prior
years). KPMG's dismissal became effective on December 1, 2020 which followed the
completion of KPMG's audit of Aramark's consolidated financial statements for
Fiscal Year 2020 and the filing of the related Annual Report on Form 10-K.
The audit reports of KPMG on the Company's consolidated financial statements for
Fiscal Year 2020 and the fiscal year ended September 27, 2019 ("Fiscal Year
2019") did not contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles, except for the following:
KPMG's report on the Company's consolidated financial statements as of and for
the fiscal years ending October 2, 2020 and September 27, 2019, contained a
separate paragraph stating that "As discussed in Note 8 to the consolidated
financial statements, the Company has changed its method of accounting for
leases as of September 28, 2019 due to the adoption of Accounting Standards
Codification Topic 842, Leases. As discussed in Note 7 to the consolidated
financial statements, the Company has changed its method of accounting for
revenue as of September 29, 2018 due to the adoption of Accounting Standards
Codification Topic 606, Revenue from Contracts with Customers."
The audit reports of KPMG on the effectiveness of internal control over
financial reporting as of and for the fiscal years ending October 2, 2020 and
September 27, 2019 did not contain an adverse opinion or disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope or accounting
principles.
During Fiscal Year 2020 and Fiscal Year 2019 and the period from October 2, 2020
to December 1, 2020, there were (i) no "disagreements" as that term is defined
in Item 304 (a)(1)(iv) of Regulation S-K with KPMG on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreement(s), if not resolved to the satisfaction of KPMG
would have caused KPMG to make reference to the subject matter of the
disagreement(s) in connection with its report on Aramark's consolidated
financial statements for such years, and (ii) no "reportable events" as that
term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided a copy of the foregoing disclosures to KPMG and
requested that KPMG furnish Aramark with a letter addressed to the Securities
and Exchange Commission stating whether KPMG agrees with the above statements
and, if not, stating the respects in which it does not agree. A copy of KPMG's
letter, dated December 4, 2020, is filed as Exhibit 16.1 to this Current Report
on Form 8-K.
(b) During Fiscal Year 2019 and Fiscal Year 2020 and the period from October 2,
2020 to December 1, 2020, neither Aramark nor anyone acting on its behalf
consulted with Deloitte, regarding either (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 Aramark's consolidated financial
statements, and neither a written report nor oral advice was provided to Aramark
that Deloitte concluded was an important factor considered by Aramark in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was either the subject of a "disagreement," as that term
is defined in Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as
that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01.   Financial Statements, Pro Forma Financial Information and Exhibits
    (d)   Exhibits. The following exhibits are filed as part of this report:


    Exhibit
      No.                                              Description

          16.1           Letter from KPMG LLP addressed to the Securities and Exchange Commission,
                       dated as of December     4    , 2020    .
             104       Cover Page Interactive Date File (embedded within the Inline XRBL document)

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