Company: JPC
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230231
Chunk: 174

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 174
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 the Registrant’s fiscal year ended July 31, 2024 for non-auditservices. The Audit Committee is required to pre-approve non-auditservices that the Registrant’s independent registered public accounting firm provides to the Adviser and any Affiliated Fund Service Provider, if the engagement related directly to the Registrant’s operations and financial reporting (except for those subject to the pre-approvalexception described above). The Audit Committee requested and received information from PwC and KPMG about any non-auditservices rendered during the Registrant’s last fiscal year to the Adviser and any Affiliated Fund Service Provider. The Committee considered this information in evaluating PwC’s and KPMG’s independence.

| Fiscal Year Ended    
 July 31, 2025 (PwC)  |     | Total Non-Audit Fees 
 Billed to Registrant | 55 |     | Total Non-Audit Fees     
 Billed to Adviser and    
 Affiliated Fund Service  
 Providers (engagements   
 related directly to the  
 operations and financial 
 reporting of the         
 Registrant)              | 0 |     | Total Non-Audit Fees    
 Billed to Adviser and   
 Affiliated Fund Service 
 Providers (all other    
 engagements)            | 11,045,250 |     | Total | 11,045,305 |
|:---------------------|:----|:---------------------|---:|:----|:-------------------------|--:|:----|:------------------------|-----------:|:----|:------|-----------:|
| July 31, 2024 (KPMG) |     | $                    |  0 |     | $                        | 0 |     | $                       |          0 |     | $     |          0 |

“Non-AuditFees billed to Registrant” for both fiscal year ends represent “Tax Fees” and “All Other Fees” billed to the Registrant in their respective amounts from the previous table. Less than 50 percent of the hours expended on the independent registered public accounting firm’s engagement to audit the Registrant’s financial statements for the most recent fiscal year were attributed to work performed by persons other than the independent registered public accounting firm’s full-time, permanent employees. Audit Committee Pre-ApprovalPolicies and Procedures. Generally, the Audit Committee must approve (i) all non-auditservices to be performed for the Registrant by the Registrant’s independent registered public accounting firm and (ii)