Company: VBF
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111590
Chunk: 53

Company: Invesco Bond Fund
Filing Date: 2025-05-02
Form: N-CSR
Chunk 53
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| • |     | 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 $7,644,933 for the fiscal year ended February 28, 2025 and $7,620,098 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 of non-audit services that were rendered to Invesco and Invesco Affiliates that were not required to be pre-approved pursuant to SEC regulations, if any, is compatible with maintaining PwC’s independence.

(i) Not Applicable.

(j) Not Applicable.

Item 5. Audit Committee of Listed Registrants.

(a) The Registrant has a separately designated Audit Committee established in accordance with Section 3(a)(58)(A) of the Securities Exchange Act of 1934, as amended, which consists solely of independent trustees. The Audit Committee members are Anthony LaCava, Jr., Cynthia Hostetler, Eli Jones, James Liddy, Teresa Ressel and Daniel Vandivort.

(b) Not applicable.