Company: TXEMF
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001741773-25-001395
Chunk: 34

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 34
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 financial statements and accounting principles and practices.

(k) To review the effect of regulatory
and accounting initiatives, as well as off-balance sheet structures, on the financial statements of the
Fund.

(l) To consider any reports of audit
problems or difficulties that may have arisen during the course of the audit, including any limitations
of the scope of the audit, and management’s response thereto.

(m)
To review communications from the Fund’s Chief Executive Officer – Finance and Administration, and
Chief Financial Officer and Chief Accounting Officer concerning (i) all significant deficiencies and
material weaknesses in the design or operation of internal controls over financial reporting which are
reasonably likely to adversely affect the Fund’s ability to record, process, summarize and report financial
information; and (ii) any fraud, whether or not material, that involves management or other employees
who have a significant role in the Fund’s internal controls over financial reporting, and to review
requested communications from management for any other purposes the Committee deems appropriate.

(n) In connection with the preparation of the Audit Committee Report (NYSE and NYSE American-listed Funds only):

(i)to review and discuss the audited financial statements of the Fund with management;

(ii)to discuss with the auditors the matters required to be discussed by the applicable requirements of the PCAOB and the SEC;

(iii)to receive the written disclosures and the letter(s) from the auditors required by applicable requirements of the PCAOB regarding the auditor’s communications with the Committee concerning independence (referred to in paragraph (h) above), and discuss with the auditors the auditor’s independence; and

(iv)based on the review and discussions referred to in paragraphs (i) through (iii) above, to recommend to the Board that the audited financial statements be included in the Fund’s annual report on Form N-CSR for the last fiscal year for filing with the SEC.

(o) To review and discuss, as appropriate, the Fund’s earnings press releases (including the type and presentation of information to be included therein, paying particular attention to any use of “pro forma,” or “adjusted” non-GAAP, information), as well as any financial information and earnings guidance provided to analysts and rating agencies. (NYSE-listed Funds only)

(p) To review and discuss the Fund’s processes with respect to risk assessment
and risk management.

(q) To set clear policies relating to the hiring by entities within Franklin Templeton of employees or former employees of the auditors.

(r) To evaluate, as either