Company: CAF
Filing Date: 2025-05-06
Form Type: DEF 14A
Source: 0001104659-25-045101
Chunk: 31

Company: Morgan Stanley China A Share Fund, Inc.
Filing Date: 2025-05-06
Form: DEF 14A
Chunk 31
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, the ramifications of the use of any such alternative treatment or disclosure, and the treatment preferred by the Auditor; (d) any material issues raised by the most recent internal quality-control review, PCAOB or peer review, of the Auditor, or by inquiry or investigation by governmental or professional authorities, within the preceding five years, respecting one or more independent audits carried out by the Auditor, and any steps taken to deal with any such issue; (e) any other written communications between the Auditor and management, including any management letter or schedule of unadjusted differences; and (f) all non-audit services provided to a non-Fund entity in the Fund Complex which were not pre-approved and associated fees; provided that, if the report is not made within 90 days of the filing of a Fund's financial statements with the SEC, the Auditor shall provide an update of any changes;

• review and discuss with the Auditor: (a) matters required to be communicated by the Auditor to the Audit Committee pursuant to the Auditing Standard No. 16 and any other standards established by the PCAOB; including, without limitation, any adjustment to a Fund's financial statements recommended by the Auditor, or any other results of any audit; (b) any problems or difficulties encountered in the course of the audit and management's response; and (c) any areas of substantial risk in accurate reporting of financial results and operations of the Funds;

• consider and discuss the timing and process for all Lead Audit Partner rotation requirements with the Auditor;

• review arrangements for annual and special audits and the scope of such audits with the Fund's independent accountants;

• review and discuss the Fund's audited and semi-annual financial statements with Fund management, including the Funds' disclosures under "Management's Discussion of Fund Performance", as applicable;

• review final drafts of closed-end Fund annual financial statements, discuss with management and the Auditor and decide whether to recommend that the statements, with or without any revisions, be included in the Fund's annual report;

• to cause to be prepared and to review and submit any report, including any recommendation of the Audit Committee, required by SEC rules to be included in the Fund's proxy statement;

• review legal and regulatory matters presented by counsel and the Fund's Auditor that may have a material impact on the Fund's financial statements;

• consider with the Auditor their comments with respect to the quality and adequacy of the Fund's accounting and financial reporting policies, practices and internal controls and management's responses thereto, including, without limitation, the effect on