Company: VMO
Filing Date: 2025-06-20
Form Type: DEF 14A
Source: 0001193125-25-143555
Chunk: 37

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-06-20
Form: DEF 14A
Chunk 37
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 audit services to the Investment Company complex of approximately $35 million. |

| (h) The Audit Committee also has considered whether the provision of                                                                                                      
 non-audit services that were rendered to Invesco and Invesco Affiliates that were not required to be pre-approved pursuant to SEC regulations, if any, is compatible with 
 maintaining PwC’s independence.                                                                                                                                           |

E-2

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 “ AuditCommittee”) 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, “ServiceAffiliates”). Under Section 202 of the Sarbanes-Oxley Act of 2002, all audit and non-auditservices provided to the Funds by the Auditor must be preapproved by the Audit Committee. Rule 2-01of Regulation S-Xrequires that the Audit Committee also pre-approvea Service Affiliate’s engagement of the Auditor for non-auditservices if the engagement relates directly to the operations and financial reporting of the Funds (a “Service Affiliate’s Covered Engagement”). These Procedures set forth the procedures and the conditions pursuant to which the Audit Committee may pre-approveaudit and non-auditservices for the Funds and a Service Affiliate’s Covered Engagement pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and other organizations and regulatory bodies applicable to the Funds (“Applicable Rules”). 2They address both general pre-approvalswithout consideration of specific case-by-caseservices (“general pre-approvals”)and pre-approvalson a case-by-casebasis (“specific pre-approvals”).Any services requiring pre-approvalthat are not within the scope of general pre-approvalshereunder are subject to specific pre-approval.These Procedures also address the delegation by the Audit Committee of pre-approvalauthority to the Audit Committee Chair or Vice Chair.