Company: TXEMF
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001741773-25-001395
Chunk: 33

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 33
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 to any entity in an investment company complex, as defined in SEC Regulation S-X, that were not pre-approved by the Committee pursuant to SEC Regulation S-X;

(iii)at least annually regarding the auditors’ internal quality-control procedures; and

(iv)at least annually regarding any material issues raised by the most recent internal quality-control review, or peer review, of the auditors, or by any inquiry or investigation by governmental or professional authorities, within the preceding five years, respecting one or more independent audits carried out by the auditors, and any steps taken to deal with any such issues.

(h) To review (i) major
issues regarding accounting principles and financial statement presentations, including any significant
changes in the Fund’s selection or application of accounting principles, and major issues as to the
adequacy of the Fund’s internal controls and any special audit steps adopted in light of material control
deficiencies; and (ii) analyses prepared by management and/or the auditors setting forth significant
financial reporting issues and judgments made in connection with the preparation of the financial statements,
including analyses of the effects of alternative GAAP methods on the financial statements.

(i) In considering the independence of the auditors:

(i)at least annually to receive from the auditors a formal written statement, and other reports as necessary, describing all relationships between the auditors and the Fund, the Fund’s

investment adviser and service providers, and other entities
advised or serviced by, including any entities controlling, controlled by or under common control with,
the investment adviser or any other service providers to the Fund that, in the auditors’ judgment,
could be thought to bear upon the auditors’ independence;

(ii)to receive and consider, if applicable, periodic reports from the auditors regarding whether the provision of non-audit services (including tax services) is compatible with maintaining the auditors’ independence;

(iii)to request from the auditors a written affirmation that they are independent auditors under the federal securities laws and standards adopted by the PCAOB; and

(iv)to discuss with the auditors any disclosed relationships or services that may impact the objectivity, impartial judgment, and independence of the auditors and for taking, or recommending that the Board take, appropriate action to oversee the independence of the auditors.

(j)
To require that the auditors regularly provide timely information to the Committee with respect to new
rules and pronouncements by applicable regulatory and accounting standards agencies, along with an explanation
of how such developments may affect the Fund’s