Company: RFMZ
Filing Date: 2025-09-05
Form Type: N-CSR
Source: 0001398344-25-017693
Chunk: 85

Company: RiverNorth Flexible Municipal Income Fund II, Inc.
Filing Date: 2025-09-05
Form: N-CSR
Chunk 85
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 covered by this report, no amendments were made to the provisions of the Code of Ethics referenced in 2(a) above. |

| (d) | During the period covered by this report, no implicit or explicit waivers to the provision of the Code of Ethics referenced in 2(a) 
 above were granted.                                                                                                                 |

| (e) | Not applicable. |

| (f) | The Registrant has included with this filing, pursuant to Item 19(a)(1), a copy of its code of ethics that applies to the registrant’s         
 principal executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions, 
 as an exhibit to its annual report on this Form N-CSR.                                                                                         |

| Item 3. | Audit Committee Financial Expert. |

The Registrant’s Board of Directors has determined
that the Registrant has as least one audit committee financial expert serving on its Audit Committee. The Board of Directors has designated
J. Wayne Hutchens as the Registrant’s “audit committee financial expert.” Mr. Hutchens is “independent”
as defined in paragraph (a)(2) of Item 3 to Form N-CSR.

| Item 4. | Principal Accountant Fees and Services. |

| (a) | Audit Fees: For the Registrant’s fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed for professional          
 services rendered by Cohen & Company, Ltd. (“Cohen”) for the audit of the Registrant’s annual financial statements                       
 or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements were $27,500 
 and $27,500, respectively.                                                                                                               |

| (b) | Audit-Related Fees: For the Registrant’s fiscal years ended June 30, 2025 and                                                            
 June 30, 2024, the aggregate fees billed for assurance and related services by Cohen that are reasonably related to the performance of   
 the audit of the Registrant’s financial statements and are not reported under paragraph (a) of this Item were $2,965 and $2,509,         
 respectively. These fees are comprised of fees relating to auditor consents provided for U.S. Securities and Exchange Commission filings 
 for various offerings.                                                                                                                   |

| (c) | Tax Fees: For the Registrant’s fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed for