Company: DNP
Filing Date: 2025-01-24
Form Type: DEF 14A
Source: 0001193125-25-011831
Chunk: 18

Company: DNP SELECT INCOME FUND INC
Filing Date: 2025-01-24
Form: DEF 14A
Chunk 18
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Securities and Exchange Commission on auditor independence. Additionally, the audit committee, or the chair of the audit committee acting under delegated authority, as the case may be, will also consider whether the independent accountant is best
positioned to provide the most effective and efficient service, after considering a number of factors as a whole, with no one factor being necessarily determinative.

19

Each Fund’s audit committee is also required to
pre-approve its accountant’s engagements for non-audit services rendered to the Adviser and any entity controlling, controlled by or under common control with the
Adviser that provides ongoing services to the Fund, if the engagement relates directly to the operations and financial reporting of the Fund. In deciding whether to grant pre-approval for such non-audit services, the audit committee or the chair of the audit committee, as the case may be, considers whether the provision of such non-audit services is compatible with
maintaining the independence of the Fund’s accountants.

Audit and Non-AuditFees. The
following table sets forth the aggregate audit and non-audit fees billed to each Fund for each of the last two fiscal years for professional services rendered by Ernst & Young. For purposes of this
table, to the extent the amount of a fee for a pre-approved service is known as of the date of this report, such fee amount has been allocated to the fiscal year to which the applicable service relates, even
in cases where the applicable Fund has not yet been billed for such service.

|                                |     | DNP         | Fiscal year 
       ended 
 October 31, 
        2024 |     |             | Fiscal year 
       ended 
 October 31, 
        2023 |
|:-------------------------------|:----|:------------|------------:|:----|:------------|------------:|
| Audit Fees(1)                  |     | $           |      69,015 |     | $           |      86,515 |
| Audit-Related Fees(2)(6)       |     |             |           0 |     |             |           0 |
| Tax Fees(3)(6)                 |     |             |      21,186 |     |             |      21,186 |
| All Other Fees(4)(6)           |     |             |           0 |     |             |           0 |
| Aggregate Non-Audit Fees(5)(6) |     |             |      21,186 |