Company: PDSRX
Filing Date: 2025-06-13
Form Type: N-CEN
Source: 0001752724-25-137757
Chunk: 9

Company: Principal Real Asset Fund
Filing Date: 2025-06-13
Form: N-CEN
Chunk 9
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, the 
 board of directors, or any other board committee: (i) accept        
 directly or indirectly any consulting, advisory, or other           
 compensatory fee from the issuer; or (ii) be an "interested person" 
 of the investment company as defined in Section 2(a)(19) of the Act 
 (15 U.S.C. 80a-2(a)(19)).                                           
 (3) If the Registrant provides the disclosure required by paragraph 
 (b)(1)(ii) of this instruction, it must explain why it does not     
 have an audit committee financial expert.                           
 (4) If the Registrant's board of directors has determined that the  
 Registrant has more than one audit committee financial expert       
 serving on its audit committee, the Registrant may, but is not      
 required to, disclose the names of those additional persons. A      
 Registrant choosing to identify such persons must indicate whether  
 they are independent pursuant to paragraph (b)(2) of this           
 instruction.                                                        
 (5) For purposes of this instruction, an "audit committee financial 
 expert" means a person who has the following attributes: (i) an     
 understanding of generally accepted accounting principles and       
 financial statements; (ii) the ability to assess the general        
 application of such principles in connection with the accounting    
 for estimates, accruals, and reserves; (iii) experience preparing,  
 auditing, analyzing, or evaluating financial statements that        
 present a breadth and level of complexity of accounting issues that 
 are generally comparable to the breadth and complexity of issues    
 that can reasonably be expected to be raised by the Registrant's    
 financial statements, or experience actively supervising one or     
 more persons engaged in such activities; (iv) an understanding of   
 internal controls and procedures for financial reporting; and (v)   
 an understanding of audit committee functions.                      
 (6) A person shall have acquired such attributes through: (i)       
 education and experience as a principal financial officer,          
 principal accounting officer, controller, public accountant, or     
 auditor or experience in one or more positions that involve the     
 performance of similar functions; (ii) experience actively          
 supervising a principal financial officer, principal accounting     
 officer, controller, public accountant, auditor, or person          
 performing similar functions; (iii) experience overseeing or        
 assessing the performance of companies or public accountants with   
 respect to the preparation, auditing, or evaluation of financial    
 statements; or (iv) other relevant experience.                      
 (7) (i)