PART II ITEM 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure ITEM 9 None. Controls and Procedures ITEM 9A Disclosure Controls and Procedures A. Internal Control Over Financial Reporting B. Management’s Annual Report on Internal Control over Financial Reporting Changes in Internal Control Over Financial Reporting Attestation Report of the Registered Public Accounting Firm Other Information ITEM 9B None. Based on an evaluation of the effectiveness of Cigna’s disclosure controls and procedures conducted under the supervision and with the participation of Cigna’s management, Cigna’s Chief Executive Officer and Chief Financial Officer concluded that, as of the end of the period covered by this report, Cigna’s disclosure controls and procedures are effective to ensure that information required to be disclosed by Cigna in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. During the period covered by this report, other than the changes resulting from the HealthSpring, Inc. acquisition discussed below, there have been no changes in Cigna’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, Cigna’s internal control over financial reporting. On January 31, 2012, the Company acquired HealthSpring, Inc. The Company is in the process of integrating HealthSpring, Inc. operations, processes and internal controls. See Note 3 to the Consolidated Financial Statements for additional information related to the HealthSpring, Inc. acquisition. The attestation report of Cigna’s independent registered public accounting firm, on the effectiveness of Cigna’s internal control over financial reporting appears under the caption ‘‘Report of Independent Registered Public Accounting Firm’’ on page 126 of this Form 10-K. The Company’s management report on internal control over financial reporting under the caption ‘‘Management’s Annual Report on Internal Control over Financial Reporting’’ on page 62 in this Form 10-K. CIGNA CORPORATION -  2012 Form  10-K 129