Company: VMO
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111525
Chunk: 57

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 57
---
 engagement, the Auditor provides the following non-auditservices:

| • |     | Management functions; |

| • |     | Human resources; |

| • |     | Broker-dealer, investment adviser, or investment banking services; |

| • |     | Legal services; |

| • |     | Expert services unrelated to the audit; |

| • |     | Any service or product provided for a contingent fee or a commission; |

| • |     | Services related to marketing, planning, or opining in favor of the tax treatment of confidential transactions or aggressive tax position transactions, a significant purpose of which is tax avoidance; |

| • |     | Tax services for persons in financial reporting oversight roles at the Fund; and |

| • |     | Any other service that the Public Company Oversight Board determines by regulation is impermissible. |

An Auditor is not independent if, at any point during the audit and professional engagement, the Auditor provides the following non-auditservices unless it is reasonable to conclude that the results of the services will not be subject to audit procedures during an audit of the Funds’ financial statements:

| • |     | Bookkeeping or other services related to the accounting records or financial statements of the audit client; |

| • |     | Financial information systems design and implementation; |

| • |     | Appraisal or valuation services, fairness opinions, or contribution-in-kind reports; |

| • |     | Actuarial services; and |

| • |     | Internal audit outsourcing services. |

(e)(2) There were no amounts that were pre-approvedby the Audit Committee pursuant to the de minimis exception under Rule 2-01of Regulation S-X. (f) Not applicable. (g) In addition to the amounts shown in the tables above, PwC billed Invesco and Invesco Affiliates aggregate fees of $6,489,000 for the fiscal year ended February 28, 2025 and $6,510,000 for the fiscal year ended February 29, 2024. In total, PwC billed the Registrant, Invesco and Invesco Affiliates aggregate non-auditfees of $7,643,433 for the fiscal year ended February 28, 2025 and $7,618,598 for the fiscal year ended February 29, 2024. PwC provided audit services to the Investment Company complex of approximately $35 million.

(h) The Audit Committee also has considered whether the provision