Company: OIA
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111534
Chunk: 55

Company: Invesco Municipal Income Opportunities Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 55
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-date estimates for various book-to-tax differences. |

Fees Billed by PwC Related to Invesco and Affiliates PwC billed Invesco Advisers, Inc. (“Invesco”), the Registrant’s investment adviser, and any entity controlling, controlled by or under common control with Invesco that provides ongoing services to the Registrant (“Affiliates”) aggregate fees for pre-approved non-auditservices rendered to Invesco and Affiliates for the last two fiscal years as shown in the following table. The Audit Committee pre-approvedall non-auditservices provided to Invesco and Affiliates that were required to be pre-approved.

|                       |     | Fees Billed for Non-  
 Audit Services        
 Rendered to           
 Invesco and           
 Affiliates for Fiscal 
 Year Ended 2025 That  
 Were Required         
 to be Pre-Approved    
 by the Registrant’s   
 Audit Committee       |           |     | Fees Billed for Non-      
 Audit Services            
 Rendered to               
 Invesco and               
 Affiliates for Fiscal     
 Year Ended 2024 That      
 Were Required             
 to be Pre-Approved        
 by the Registrant’s Audit 
 Committee                 |           |
|:----------------------|:----|:----------------------|----------:|:----|:--------------------------|----------:|
| Audit-Related Fees(1) |     | $                     | 1,141,000 |     | $                         | 1,094,000 |
| Tax Fees              |     | $                     |         0 |     | $                         |         0 |
| All Other Fees        |     | $                     |         0 |     | $                         |         0 |
| Total Fees            |     | $                     | 1,141,000 |     | $                         | 1,094,000 |

| (1) | Audit-Related Fees for the fiscal years ended 2025 and 2024 include fees billed related to reviewing controls at a service organization. |

(e)(1) PRE-APPROVALOF AUDIT AND NON-AUDITSERVICES POLICIES AND PROCEDURES As adopted by the Audit Committees of the Invesco Funds (the “Funds”) Last Amended March 29, 2017

| I. | Statement of Principles |

The Audit Committees (the “Audit Committee”) of the Boards of Trustees of the Funds (the “Board”) have adopted these policies and procedures (