Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 49

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 49
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 Registrant’s board has determined that Gerald J. Maginnis qualifies as an audit committee financial expert based on his years of
experience in the public accounting profession. The Registrant’s board has determined that Michael G. Clark qualifies as an audit committee financial expert based on his years of experience in the public accounting profession and the investment
management and financial services industry. The Registrant’s board has determined that Ramona Rogers-Windsor qualifies as an audit committee financial expert based on her years of experience in the investment management and financial services
industry. Each of Messrs. Maginnis and Clark and Ms. Rogers-Windsor is a member of the board’s audit committee, and each is independent as such term is defined in Form N-CSR.

Item 4. Principal Accountant Fees and Services.

(a) – (d) Aggregate fees billed to the Registrant for the fiscal years ended December 31, 2024 and December 31, 2023 for
professional services rendered by the Registrant’s principal accountant were as follows:

|                    |     |    2024 |     |    2023 |
| Audit Fees         |     | $49,318 |     | $49,318 |
| Audit-Related Fees |     |      $0 |     |      $0 |
| Tax Fees           |     |  $6,427 |     |  $6,427 |
| All Other Fees     |     |      $0 |     |      $0 |

Tax fees were billed in connection with tax compliance services, including the review of federal and state tax
returns.

(e)(1) The Registrant’s audit committee is required to pre-approve audit and non-audit services performed for the Registrant by the principal accountant. The audit committee also is required to pre-approve non-audit services performed by the Registrant’s principal accountant for the Registrant’s investment advisor (not including any sub-advisor whose role is
primarily portfolio

management and is subcontracted with or overseen by another investment advisor) and/or to any entity controlling, controlled by or under common control with the Registrant’s investment
advisor that provides ongoing services to the Registrant, if the engagement for services relates directly to the operations and financial reporting of the Registrant.

The audit committee may delegate pre-approval authority to one or more of its members who are
independent members of the board of directors of the Registrant. The member or members to whom such authority is delegated shall report any pre-