Company: NCZ-PA
Filing Date: 2025-04-11
Form Type: N-CSR
Source: 0001193125-25-079060
Chunk: 83

Company: Virtus Convertible & Income Fund II
Filing Date: 2025-04-11
Form: N-CSR
Chunk 83
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 by the report, the Registrant’s Board of Trustees had determined that                                                                                          
 each of Donald C. Burke and Brian T. Zino is qualified to serve as an audit committee financial expert serving on its audit committee and that each is “independent,” as defined by Item 3 of Form 
 N-CSR.                                                                                                                                                                                             |

| (a)(3) | Not Applicable. |

| Item 4. | Principal Accountant Fees and Services. |

Audit Fees

| (a) | The aggregate fees billed for each of the last two fiscal years for professional services rendered by the                                                                                                                                         
 principal accountant for the audit of the registrant’s annual financial statements or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for those fiscal years are $44,514 
 for 2025 and $47,355 for 2024.                                                                                                                                                                                                                    |

Audit-Related Fees

| (b) | The aggregate fees billed in each of the last two fiscal years for assurance and related services by the                                                                                                                      
 principal accountant that are reasonably related to the performance of the audit of the registrant’s financial statements and are not reported under paragraph (a) of this Item are $1,798 for 2025 and $2,914 for 2024. Such 
 audit-related fees include out of pocket expenses.                                                                                                                                                                            |

Tax Fees

| (c) | The aggregate fees billed in each of the last two fiscal years for professional services rendered by the       
 principal accountant for tax compliance, tax advice, and tax planning are $5,147 for 2025 and $8,104 for 2024. |

“Tax Fees” are those primarily associated with review of the Fund’s tax provision and qualification as a regulated investment company (RIC) in connection with audits of the Fund’s financial statement, review of year-enddistributions by the Fund to avoid excise tax for the Fund, periodic discussion with management on tax issues affecting the Fund and reviewing and signing the Fund’s federal income tax returns. All Other Fees

| (d) | The aggregate fees billed in each of the last two fiscal years for products and services provided by the                           
 principal accountant, other than the services reported in paragraphs (a) through (c) of this Item are $0 for 2025 and $0 for 2024. |

| (e)(1) | Disclose the audit committee’s pre-approval policies and                 
 procedures described in paragraph (c)(7) of Rule 2-01 of