Company: JPC
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230231
Chunk: 173

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 173
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 the Registrant’s operations and financial reporting, during the Registrant’s fiscal year ended July 31, 2024.

The tables also show the percentage of fees subject to the pre-approvalexception. The pre-approvalexception for services provided to the Adviser and any Affiliated Fund Service Provider (other than audit, review or attest services) waives the pre-approvalrequirement if: (A) the aggregate amount of all such services provided constitutes no more than 5% of the total amount of revenues paid by the Registrant, the Adviser and Affiliated Fund Service Providers during the fiscal year in which the services are provided that would have to be pre-approvedby the Audit Committee; (B) the Registrant did not recognize the services as non-auditservices at the time of the engagement; and (C) the services are promptly brought to the Audit Committee’s attention, and the Committee (or its delegate) approves the services before the Registrant’s audit is completed.

| Fiscal Year Ended                                      
 July 31, 2025 (PwC)                                    |     | Audit-Related Fees  
 Billed to Adviser   
 and Affiliated Fund 
 Service Providers   | 0 |   |     | Tax Fees            
 Billed to Adviser   
 and Affiliated Fund 
 Service Providers   | 0 |   |     | All Other Fees      
 Billed to Adviser   
 and Affiliated Fund 
 Service Providers   | 0 |   |
|:-------------------------------------------------------|:----|:--------------------|--:|:--|:----|:--------------------|--:|:--|:----|:--------------------|--:|:--|
| Percentage approved pursuant to pre-approval exception |     |                     | 0 | % |     |                     | 0 | % |     |                     | 0 | % |
| July 31, 2024 (KPMG)                                   |     | $                   | 0 |   |     | $                   | 0 |   |     | $                   | 0 |   |
| Percentage approved pursuant to pre-approval exception |     |                     | 0 | % |     |                     | 0 | % |     |                     | 0 | % |

NON-AUDITSERVICES The following table shows the amount of fees that PwC billed during the Registrant’s fiscal year ended July 31, 2025 for non-auditservices, and the amount of fees that KPMG billed during