Company: PDSRX
Filing Date: 2025-05-28
Form Type: N-CSR
Source: 0001756404-25-000011
Chunk: 86

Company: Principal Real Asset Fund
Filing Date: 2025-05-28
Form: N-CSR
Chunk 86
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ant’s audit committee was required to pre-approve pursuant to paragraph (c)(7)(ii) of Rule 2-01 of Regulation S-X. (d) All Other Fees. Ernst & Young has not billed the registrant for other products or services during the last two fiscal years. Ernst & Young billed no fees that registrant’s audit committee was required to pre-approve pursuant to paragraph (c)(7)(ii) of Rule 2-01 of Regulation S-X. (e) (1) Audit Committee Pre-Approval Policy. The audit committee of the registrant has adopted the following pre-approval policy: The Principal Funds Policy on Auditor Independence The purpose of this policy is to ensure the independence of the Principal Funds' primary independentauditor.This policy is establishedby the AuditCommittee (the "Committee") of the Board ofTrustees of the Principal Private Credit Fund I, Principal Real Asset Fund, and any other registered closed‑end investment companies that the Board of Trustees oversees (the “Funds”). 1.Theprimaryindependentauditor,itssubsidiariesandaffiliatesshallnotprovideProhibited Services to the Funds.For the purposes of this policy, Prohibited Services are: ·Servicesthataresubjecttoauditprocedureduringafinancialstatement audit; ·Serviceswheretheauditorwouldactonbehalfof management; ·Serviceswheretheauditorisanadvocatetotheclient'spositioninanadversarial proceeding; ·Bookkeeping or other services related to the accounting records or financial statements of the Funds, its subsidiaries and affiliates; ·Financialinformationsystemsdesignand implementation; ·Appraisalorvaluationservices,fairnessopinions,orcontribution-in-kind reports; ·Actuarial services; ·Internalauditfunctionsorhuman resources; ·Brokerordealer,investmentadvisor,orinvestmentbanking services; ·Legalservicesandexpertservicesunrelatedtothe audit; ·Tax planning services related to listed, confidential and aggressive transactions; ·Personal tax planning services to individuals in a financial reporting oversight rolewithregardtotheFunds(otherthanmembersoftheBoardoftheFunds who are not also officers of the Funds), including the immediate family members of such individuals; ·Any other service that the Public Company Accounting Oversight Board (PCAOB) determines, by regulation, is impermissible; and ·Any other service that the International Ethics Standards Board for Accountants (IESBA) determines, by regulation, is impermissible.