Company: VMO
Filing Date: 2025-06-20
Form Type: DEF 14A
Source: 0001193125-25-143555
Chunk: 42

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-06-20
Form: DEF 14A
Chunk 42
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shall not constitute a violation of these Procedures. The Audit Committee has designated the Funds’ Treasurer to ensure services and engagements are pre-approvedin compliance with these Procedures. The Funds’ Treasurer will immediately report to the Chair of the Audit Committee, or the Vice Chair in his or her absence, any breach of these Procedures that comes to the attention of the Funds’ Treasurer or any services or engagements that are not required to be pre-approvedpursuant to the de minimis exception provided for in Rule 2-01(c)(7)(i)(C)of Regulation S-X. On at least an annual basis, the Auditor will provide the Audit Committee with a summary of all non-auditservices provided to any entity in the investment company complex (as defined in section 2-01(f)(14)of Regulation S-X,including the Funds and Service Affiliates) that were not pre-approved,including the nature of services provided and the associated fees.

| IX. | Amendments to Procedures |

All material amendments to these Procedures must be approved in advance by the Audit Committee. Non-materialamendments to these Procedures may be made by the Legal and Compliance Departments and will be reported to the Audit Committee at the next regularly scheduled meeting of the Audit Committee. E-7

Appendix I Non-AuditServices That May Impair the Auditor’s Independence The Auditor is not independent if, at any point during the audit and professional engagement, the Auditor provides the following non-auditservices:

| • |     | Management functions; |

| • |     | Human resources; |

| • |     | Broker-dealer, investment adviser, or investment banking services; |

| • |     | Legal services; |

| • |     | Expert services unrelated to the audit; |

| • |     | Any service or product provided for a contingent fee or a commission; |

| • |     | Services related to marketing, planning, or opining in favor of the tax treatment of confidential transactions 
 or aggressive tax position transactions, a significant purpose of which is tax avoidance;                      |

| • |     | Tax services for persons in financial reporting oversight roles at the Fund; and |

| • |     | Any other service that the Public Company Oversight Board determines by regulation is impermissible. |

An Auditor is not independent if, at any point during the audit and professional engagement, the Auditor provides the following non-auditservices unless it is reasonable to conclude that the results of the services will not be subject to audit procedures during an audit of the Funds