Company: PTY
Filing Date: 2025-03-12
Form Type: DEF 14A
Source: 0001193125-25-052894
Chunk: 30

Company: PIMCO CORPORATE & INCOME OPPORTUNITY FUND
Filing Date: 2025-03-12
Form: DEF 14A
Chunk 30
---
iliates (for instance, if the engagement does not relate directly to the operations and financial reporting of the Fund), the Committee receives an annual report from the independent registered public accounting firm showing the aggregate fees paid by Service Affiliates for such services. Each Fund’s Audit Oversight Committee may also from time to time pre-approveindividual non-auditservices to be provided to the Fund or a Service Affiliate that were not pre-approvedas part of the annual process described 44 above. A member of the Audit Oversight Committee to whom this responsibility has been delegated (a “Designated Member”) may also pre-approvethese individual non-auditservices, provided that the fee for such services does not exceed a pre-determineddollar threshold. Any such pre-approvalby the Designated Member is reported to the full Audit Oversight Committee for ratification at its next regularly scheduled meeting. The pre-approvalpolicies provide for waivers of the requirement that the Audit Oversight Committee pre-approvepermitted non-auditservices provided to the Funds or their Service Affiliates pursuant to de minimis exceptions described in Section 10A of the Exchange Act and applicable regulations (referred to herein as the “de minimis exception”). Audit Fees.Audit Fees are fees related to the audit and review of the financial statements included in annual reports and registration statements, and other services that are normally provided in connection with statutory and regulatory filings or engagements. For each Fund’s last two fiscal years as reflected below, the Audit Fees billed by PwC to the Fund or to PIMCO with respect to the Fund are shown in the table below:

| Fees Fund 
 PCM       |     | Fiscal Year Ended | June 30, 2024 |     | Audit Fees |  72,556 |
|:----------|:----|:------------------|:--------------|:----|:-----------|--------:|
|           |     |                   | June 30, 2023 |     | $          |  57,285 |
| PAXS      |     |                   | June 30, 2024 |     | $          | 110,616 |
|           |     |                   | June 30, 2023 |     | $          | 108,631 |
| PCN       |     |                   | June 30, 2024 |     | $          |  94,630 |
|           |     |                   | June 30, 2023 |     | $          |