Company: NPFD
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230111
Chunk: 168

Company: Nuveen Variable Rate Preferred & Income Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 168
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formerly, Touche Ross LLP), where he was employed from 1985 to 1996. During his tenure there, he actively participated in creating, and ultimately led, the firm’s midwestern mutual fund practice.

| Item 4. | Principal Accountant Fees and Services. |

Nuveen Variable Rate Preferred & Income Fund The following tables show the amount of fees that PricewaterhouseCoopers LLP (“PwC”), the Registrant’s current independent registered public accounting firm, billed to the Registrant during the Registrant’s fiscal year ended July 31, 2025, and the amount of fees that KPMG LLP (“KPMG”), the Registrant’s former independent registered public accounting firm, billed to the Registrant during the Registrant’s fiscal year ended July 31, 2024. The Audit Committee approved in advance all audit services and non-auditservices that PwC and KPMG provided to the Registrant, except for those non-auditservices that were subject to the pre-approvalexception under Rule 2-01of Regulation S-X(the “pre-approvalexception”). The pre-approvalexception for services provided directly to the Registrant waives the pre-approvalrequirement for services other than audit, review or attest services if: (A) the aggregate amount of all such services provided constitutes no more than 5% of the total amount of revenues paid by the Registrant during the fiscal year in which the services are provided; (B) the Registrant did not recognize the services as non-auditservices at the time of the engagement; and (C) the services are promptly brought to the Audit Committee’s attention, and the Committee (or its delegate) approves the services before the audit is completed. The Audit Committee has delegated certain pre-approvalresponsibilities to its Chair. SERVICES THAT THE REGISTRANT’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM BILLED TO THE REGISTRANT

| Fiscal Year                                  
 Ended5                                       
 July 31, 2025 (PwC)                          |     | Audit Fees            
 Billed to Registrant1 | 31,383 |   |     | Audit-Related Fees 
 Billed to          
 Registrant2        | 0 |   |     | Tax Fees              
 Billed to Registrant3 | 55 |   |     | All Other Fees        
 Billed to Registrant4 | 0 |   |
|:---------------------------------------------|:----