Company: VMO
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111525
Chunk: 51

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 51
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 Affiliates for the last two fiscal years as shown in the following table. The Audit Committee pre-approvedall non-auditservices provided to Invesco and Affiliates that were required to be pre-approved.

|                       |     | Fees Billed for Non-  
 Audit Services        
 Rendered to           
 Invesco and           
 Affiliates for Fiscal 
 Year Ended 2025 That  
 Were Required         
 to be Pre-Approved    
 by the Registrant’s   
 Audit Committee       |           |     | Fees Billed for Non-  
 Audit Services        
 Rendered to           
 Invesco and           
 Affiliates for Fiscal 
 Year Ended 2024 That  
 Were Required         
 to be Pre-Approved    
 by the Registrant’s   
 Audit Committee       |           |
|:----------------------|:----|:----------------------|----------:|:----|:----------------------|----------:|
| Audit-Related Fees(1) |     | $                     | 1,141,000 |     | $                     | 1,094,000 |
| Tax Fees              |     | $                     |         0 |     | $                     |         0 |
| All Other Fees        |     | $                     |         0 |     | $                     |         0 |
| Total Fees            |     | $                     | 1,141,000 |     | $                     | 1,094,000 |

| (1) | Audit-Related Fees for the fiscal years ended 2025 and 2024 include fees billed related to reviewing controls at a service organization. |

(e)(1) PRE-APPROVALOF AUDIT AND NON-AUDITSERVICES POLICIES AND PROCEDURES As adopted by the Audit Committees of the Invesco Funds (the “Funds”) Last Amended March 29, 2017

| I. | Statement of Principles |

The Audit Committees (the “Audit Committee”) of the Boards of Trustees of the Funds (the “Board”) have adopted these policies and procedures (the “Procedures”) with respect to the pre-approvalof audit and non-auditservices to be provided by the Funds’ independent auditor (the “Auditor”) to the Funds, and to the Funds’ investment adviser(s) and any entity controlling, controlled by, or under common control with the investment adviser(s) that provides ongoing services to the Funds (collectively, “Service Affiliates”). Under Section 202 of the Sarbanes-Oxley