Company: WIA
Filing Date: 2025-02-05
Form Type: N-CEN
Source: 0001752724-25-020415
Chunk: 10

Company: WESTERN ASSET INFLATION-LINKED INCOME FUND
Filing Date: 2025-02-05
Form: N-CEN
Chunk 10
---
 of generally accepted accounting principles and       
 financial statements; (ii) the ability to assess the general        
 application of such principles in connection with the accounting    
 for estimates, accruals, and reserves; (iii) experience preparing,  
 auditing, analyzing, or evaluating financial statements that        
 present a breadth and level of complexity of accounting issues that 
 are generally comparable to the breadth and complexity of issues    
 that can reasonably be expected to be raised by the Registrant's    
 financial statements, or experience actively supervising one or     
 more persons engaged in such activities; (iv) an understanding of   
 internal controls and procedures for financial reporting; and (v)   
 an understanding of audit committee functions.                      
 (6) A person shall have acquired such attributes through: (i)       
 education and experience as a principal financial officer,          
 principal accounting officer, controller, public accountant, or     
 auditor or experience in one or more positions that involve the     
 performance of similar functions; (ii) experience actively          
 supervising a principal financial officer, principal accounting     
 officer, controller, public accountant, auditor, or person          
 performing similar functions; (iii) experience overseeing or        
 assessing the performance of companies or public accountants with   
 respect to the preparation, auditing, or evaluation of financial    
 statements; or (iv) other relevant experience.                      
 (7) (i) A person who is determined to be an audit committee         
 financial expert will not be deemed an "expert" for any purpose,    
 including without limitation for purposes of Section 11 of the      
 Securities Act (15 U.S.C. 77k), as a result of being designated or  
 identified as an audit committee financial expert pursuant to this  
 instruction; (ii) the designation or identification of a person as  
 an audit committee financial expert pursuant to this instruction    
 does not impose on such person any duties, obligations, or          
 liability that are greater than the duties, obligations, and        
 liability imposed on such person as a member of the audit committee 
 and board of directors in the absence of such designation or        
 identification; (iii) the designation or identification of a person 
 as an audit committee financial expert pursuant to this instruction 
 does not affect the duties, obligations, or liability of any other  
 member of the audit committee or board of directors.                
 (8) If a person qualifies as an audit committee financial expert by 
 means of having held a position described in paragraph (b)(6)(iv)   
 of this Instruction, the Registrant shall provide a brief listing   
 of that