Company: EMD
Filing Date: 2025-09-16
Form Type: DEF 14A
Source: 0001193125-25-204754
Chunk: 19

Company: WESTERN ASSET EMERGING MARKETS DEBT FUND INC.
Filing Date: 2025-09-16
Form: DEF 14A
Chunk 19
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 provide assurance that the audit of the Fund’s financial statements has been carried out in accordance with generally accepted accounting standards or that the financial statements are presented in accordance with generally accepted
accounting principles.

Based on the review and discussions referred to in items (i) through (iii) above, the Audit Committee recommended
to the Board of Directors (and the Board has approved) that the audited financial statements be included in the Fund’s annual report for the Fund’s fiscal year ended December 31, 2024.

Submitted by the Audit Committee

of the
Fund’s Board of Directors

Robert D. Agdern

Carol L. Colman, CFA

Anthony Grillo

Eileen A. Kamerick

Nisha Kumar

Peter Mason

Hillary A. Sale

February 20, 2025

20

Disclosure of Fees Paid to Independent Registered Public Accounting Firm

Audit Fees.The aggregate fees billed in the fiscal years ended December 31, 2023 and December 31, 2024 for professional services
rendered by PwC for the audit of the Fund’s annual financial statements, or services that are normally provided in connection with the statutory and regulatory filings or engagements in those fiscal years, were $63,637 and $67,455,
respectively.

Audit-Related Fees.The aggregate fees billed by PwC in connection with assurance and related services related to the annual
audit of the Fund and for review of the Fund’s financial statements, other than the Audit Fees described above, for the fiscal years ended December 31, 2023 and December 31, 2024 were $0 and $0, respectively.

In addition, there were no Audit-Related Fees billed in the fiscal years ended December 31, 2023 and December 31, 2024 for assurance and
related services by PwC to FTFA and any entity controlling, controlled by or under common control with FTFA that provides ongoing services to the Fund (FTFA and such other entities together, the “Service Affiliates”), that were related
to the operations and financial reporting of the Fund.

Tax Fees.The aggregate fees billed by PwC for tax compliance, tax advice and tax
planning services, which include the filing and amendment of federal, state and local income tax returns, timely regulated investment company qualification review and tax distribution and analysis planning to the Fund for the fiscal years ended
December 31, 2023 and December 31, 2024 were $10,000