Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 13

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 13
---
. The general purposes of each Audit Committee are to oversee the Fund’s accounting and financial
reporting and processes and audits of the Fund’s financial statements; the integrity of the Fund’s financial statements; the Fund’s compliance with legal and regulatory requirements that relate to the Fund’s accounting and
financial reporting processes and financial statement audits; and the qualifications, independence and performance of the independent registered public accounting firm(s) engaged by the Fund and the performance of the Fund’s independent audit
function, if any.

The Nominating Committee of each Fund met one time during the fiscal year. The Nominating Committee of each Fund
operates pursuant to a written charter adopted by the applicable Board. A current copy of the Nominating Committee charter is available on the Advisor’s website at
https://assets-prod.cohenandsteers.com/wp-content/uploads/2023/10/20150307/Nominating-Committee-Charter.pdf. The main functions of each Nominating Committee are to (i) identify individuals qualified to
become Directors in the event that a position is vacated or created, (ii) select the Director nominees for the next annual meeting of stockholders and (iii) set any necessary standards or qualifications for service on the applicable Board.
Each Nominating Committee requires that Director candidates have a college degree or equivalent business experience. Each Nominating Committee may take into account a wide variety of factors in considering Director candidates, including (but not
limited to): (i) availability and commitment of a candidate to attend meetings and perform his or her responsibilities on the Board, (ii) an assessment of the candidate’s ability to critically review, evaluate, question and discuss
information provided to them, and to interact effectively with Fund management, service providers and counsel, in order to exercise effective business judgment in the performance of their duties, (iii) educational background,
(iv) business, professional training or practice (e.g., accountancy or law), public service or academic positions, (v) an assessment of the candidate’s character and integrity, (vi) experience from service as a board
member (including the Boards of the Funds) or as an executive of investment funds, public companies or significant private or not-for-profit entities or other
organizations, (vii) whether or not the candidate has any relationships that might impair his or her independence, such as any business, financial or family relationships with Cohen & Steers, Fund service providers or their affiliates
and (viii) overall interplay of