Company: DNP
Filing Date: 2025-01-24
Form Type: DEF 14A
Source: 0001193125-25-011831
Chunk: 17

Company: DNP SELECT INCOME FUND INC
Filing Date: 2025-01-24
Form: DEF 14A
Chunk 17
---
, compensation, retention and oversight of the work of each
Fund’s independent registered public accounting firm. In accordance with the foregoing provisions, the firm of Ernst & Young LLP (“Ernst & Young”) has been selected as independent registered public accounting firm of
each Fund to perform the audit of the financial books and records of the Funds for the fiscal year ending October 31, 2025. A representative of Ernst & Young is expected to be present at the joint annual meeting of shareholders and
will be available to respond to appropriate questions and will have an opportunity to make a statement if the representative so desires.

Pre-Approvalof Audit and Non-AuditServices. Each Fund
is responsible for the appointment, compensation and oversight of the work of the independent registered public accounting firm. As part of this responsibility, each Fund’s audit committee is required to
pre-approve the audit and non-audit services performed by the independent accountant in order to assure that they do not impair the independent accountant’s
independence from the Fund. Accordingly, each Fund’s audit committee has adopted a joint audit and non-audit services pre-approval policy (the “Joint Audit
Committee Pre-Approval Policy”), which sets forth the procedures and the conditions pursuant to which services proposed to be performed by the independent accountant may be
pre-approved. Each engagement of an independent accountant to render audit or non-audit services to a Fund must be either (i) a specific service pre-approved by the Fund’s audit committee or the chair of the audit committee, to whom the committee has delegated the authority to grant such pre-approvals between
scheduled meetings of the committee, or (ii) come within the scope of a general pre-approval granted under the Joint Audit Committee Pre-Approval Policy. As
provided in the Joint Audit Committee Pre-Approval Policy, unless a type of service has received general pre-approval (i.e., the proposed services are pre-approved without consideration of specific case-by-case services by the audit committee), then the service will require specific pre-approval by the audit committee if the proposed service is to be provided by the independent accountant. As provided in the Joint Audit Committee Pre-Approval Policy, any
proposed services exceeding pre-approved cost levels or budgeted amounts require specific pre-approval by the audit committee. In deciding whether to grant pre-approval for such services, the audit committee, or the chair of the audit committee acting under delegated authority, as the case may be, will consider whether such services are consistent with the rules of the