Company: RFMZ
Filing Date: 2025-08-26
Form Type: DEF 14A
Source: 0001398344-25-016671
Chunk: 27

Company: RiverNorth Flexible Municipal Income Fund II, Inc.
Filing Date: 2025-08-26
Form: DEF 14A
Chunk 27
---
 public accounting firm occurred prior to the issuance of each independent registered public accounting firm’s opinion on the financial statements and also at the Funds’ Audit Committee meeting held on August 12-13, 2025. At that meeting, the Audit Committee ratified its recommendation to the Board with regards to the inclusion of the audited financial statements of the Funds for each Fund’s fiscal year end in the Annual Reports of the Funds. For each Fund’s fiscal year end, the Audit Committee discussed with Cohen and KPMG the matters required to be discussed by the applicable requirements of the PCAOB and received written affirmation of their independence pursuant to PCAOB Rule 3526.

Submitted by the Audit Committee of the Boards of Directors

J. Wayne Hutchens

John K. Carter

Lisa B. Mougin

David M. Swanson

Independent Registered Public Accounting Firms’ Fees

Cohen was approved to serve as the independent registered public accounting firm for each of RIV, RMI, RMM, RMMZ, RFM and RFMZ for its current fiscal year, and acted as the independent registered public accounting firm for each Fund during its most recently completed fiscal year. KPMG LLP has been approved to serve as the independent registered public accounting firm for RSF and OPP for its current fiscal year, and acted as the independent registered public accounting firm for each Fund during its most recently completed fiscal year. Each independent registered public accounting firm has advised the applicable Fund that, to the best of its knowledge and belief, its professionals did not have any direct or material indirect ownership interest in the independent registered public accounting firm inconsistent with independent professional standards pertaining to independent registered public accounting firms. It is not expected that representatives of each Fund’s independent registered public accounting firm will be present at the Annual Meeting; however, representatives of each Fund’s independent registered public accounting firm are expected to be available by telephone to answer any questions that may arise and will have the opportunity to make a statement if they desire to do so. In reliance on Rule 32a-4 under the 1940 Act, each Fund is not seeking stockholder ratification of the selection of their independent registered public accounting firm.

<div align='center'>25</div>

Audit Fees, Audit-Related Fees, Tax Fees and All Other Fees

The aggregate fees billed by the applicable independent registered public accounting firm for the following services during each of the last two fiscal years for each Fund are disclosed below:

| Fees      
 Billed To | Fiscal   
 Year End |    Audit 
 Fees*(1)