Company: CAF
Filing Date: 2025-05-06
Form Type: DEF 14A
Source: 0001104659-25-045101
Chunk: 29

Company: Morgan Stanley China A Share Fund, Inc.
Filing Date: 2025-05-06
Form: DEF 14A
Chunk 29
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An independent public accounting firm may serve as a Fund's auditor (the "Auditor") only if it complies with all of the independence requirements set forth in Regulation S-X under the Securities Act of 1933 and the Public Company Accounting Oversight Board's ("PCAOB") Ethics and Independence Rule 3526, subject to such exceptions, not prohibited by law, as the Audit Committee may allow. The Auditor shall: (i) at least annually, submit to the Audit Committee a certification of its independence, delineating all relationships between the Auditor and the Fund, consistent with Rule 2-01 of Regulation S-X under the Securities Act of 1933 and the PCAOB's Ethics and Independence Rule 3526, and (ii) actively engage in a dialogue with the Audit Committee with respect to any disclosed relationships or services that may affect the objectivity and independence of such independent accountants, including relationships with or services provided to the Fund's other service providers.

4. Registration with PCAOB

The Auditor must be registered with the PCAOB.

5. Regulatory Action

Promptly upon initiation against it of any inquiry or investigation by a governmental authority the Auditor shall provide information to the Audit Committee regarding any material issues raised in such inquiry or investigation and any steps taken to deal with them.

6. Purpose

The purpose of the Audit Committee is to serve as an independent and objective party to assist the Board in fulfilling its oversight responsibilities for the Funds' accounting and reporting processes and the audits of the Funds financial statements by overseeing and monitoring:

• the quality and integrity of the Funds' financial statements;

• the Funds' compliance with applicable legal and regulatory requirements;

<div align='center'>Exhibit A-2</div>

• the Auditor's qualifications and independence;

• the performance of the Funds' internal audit function and the Auditor; and

• the preparation of the disclosure required by Item 407(d)(3)(i) of Regulation S-K, promulgated under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended.

In furtherance of this purpose, the Audit Committee shall assist the Board in overseeing the valuation of the securities and other assets held by each Fund. Pursuant to Rule 2a-5 (Good Faith Determinations of Fair Value) under the 1940 Act, the Board has designated each Fund's primary investment adviser as the "valuation designee" to perform the fair value determinations for such Fund with respect to all Fund investments (each, a