Company: FCO
Filing Date: 2025-01-10
Form Type: N-CSR
Source: 0001104659-25-002474
Chunk: 97

Company: ABRDN GLOBAL INCOME FUND, INC.
Filing Date: 2025-01-10
Form: N-CSR
Chunk 97
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 independent auditor’s independence. “Permissible non-audit services” include any professional services, including                           
 tax services, provided to the Registrant by the independent auditor, other than those provided to the Registrant in connection with         
 an audit or a review of the financial statements of the Registrant. Permissible non-audit services may not include:                         
 (i) bookkeeping or other services related to the accounting records or financial statements of the Registrant;                              
 (ii) financial information systems design and implementation; (iii) appraisal or valuation services, fairness opinions                      
 or contribution-in-kind reports; (iv) actuarial services; (v) internal audit outsourcing services; (vi) management                          
 functions or human resources; (vii) broker or dealer, investment adviser or investment banking services; (viii) legal                       
 services and expert services unrelated to the audit; and (ix) any other service the PCAOB determines, by regulation, is                     
 impermissible.  Pre-approval by the Committee of any permissible non-audit services is not required so long as:                             
 (i) the aggregate amount of all such permissible non-audit services provided to the Registrant constitutes not more than 5% of              
 the total amount of revenues paid by the Registrant to its auditor during the fiscal year in which the permissible non-audit                
 services are provided; (ii) the permissible non-audit services were not recognized by the Registrant at the time of the                     
 engagement to be non-audit services; and (iii) such services are promptly brought to the attention of the Committee and                     
 approved by the Committee or its Delegate(s) prior to the completion of the audit. The Committee may delegate to one or more                
 of its members (“Delegates”) authority to pre-approve permissible non-audit services to be provided to the Registrant.                      
 Any pre-approval determination of a Delegate shall be presented to the full Committee at its next meeting. Any pre-approval                 
 determination of a Delegate shall be presented to the full Committee at its next meeting. Pursuant to this authority, the                   
 Registrant’s Committee delegates to the Committee Chair, subject to subsequent ratification by the full Committee, up to a                  
 maximum amount of $25,000, which includes any professional services, including tax services, provided to the Registrant by its              
 independent registered public accounting firm other than those provided