Company: FCO
Filing Date: 2025-01-10
Form Type: N-CSR
Source: 0001104659-25-002474
Chunk: 96

Company: ABRDN GLOBAL INCOME FUND, INC.
Filing Date: 2025-01-10
Form: N-CSR
Chunk 96
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 of the total amount of revenues paid by the Fund to its accountant during the fiscal year in which the services are provided; (B) the Fund did not recognize the services as non-audit services at the time of the engagement; and (C) the services are promptly brought to the Audit Committee’s attention, and the Committee (or its delegate) approves the services before the audit is completed.

| (e)(1) | The                                                                                                                                         
 Registrant’s Audit Committee (the “Committee”) has adopted a Charter that provides that the Committee shall                                 
 annually select, retain or terminate, and recommend to the Independent Directors for their ratification, the selection, retention or        
 termination, the Registrant’s independent auditor and, in connection therewith, to evaluate the terms of the engagement                     
 (including compensation of the independent auditor) and the qualifications and independence of the independent auditor, including           
 whether the independent auditor provides any consulting, auditing or tax services to the Registrant’s investment adviser (the               
 “Adviser”) or any sub-adviser, and to receive the independent auditor’s specific representations as to their                                
 independence, delineating all relationships that may affect the independent auditor’s independence, including the disclosures               
 required by PCAOB Rule 3526 or any other applicable auditing standard. PCAOB Rule 3526 requires that, at least annually,                    
 the auditor: (1) disclose to the Committee in writing all relationships between the auditor and its related entities and the                
 Registrant and its related entities that in the auditor’s professional judgment may reasonably be thought to bear on                        
 independence; (2) confirm in the letter that, in its professional judgment, it is independent of the Registrant within the                  
 meaning of the Securities Acts administered by the SEC; and (3) discuss the auditor’s independence with the audit                           
 committee. The Committee is responsible for actively engaging in a dialogue with the independent auditor with respect to any                
 disclosed relationships or services that may impact the objectivity and independence of the independent auditor and for taking, or          
 recommending that the full Board take, appropriate action to oversee the independence of the independent auditor. The Committee             
 Charter also provides that the Committee shall review in advance, and consider approval of, any and all proposals by Management or          
 the Adviser that the Registrant, the Adviser or their affiliated persons, employ the independent auditor to render                          
 “permissible non-audit services” to the Registrant and to consider whether such services are consistent with the