Company: NCZ-PA
Filing Date: 2025-04-08
Form Type: DEF 14A
Source: 0001104659-25-032992
Chunk: 28

Company: Virtus Convertible & Income Fund II
Filing Date: 2025-04-08
Form: DEF 14A
Chunk 28
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 audited financial statements with Management, (2) discussed with the independent accountant the matters required to be discussed by applicable standards adopted by the Public Company Accounting Oversight Board, (3) received and reviewed the written disclosures and the letter from the independent accountant required by applicable requirements of the Public Company Accounting Oversight Board regarding the independent accountant’s communications with the Audit Committee concerning independence, and (4) discussed with the independent accountant its independence. Based on the foregoing reviews and discussions, the Audit Committee recommended to the Board that each Fund’s audited financial statements be included in the Funds’ Annual Report to Shareholders for the fiscal year ended in 2024. The Audit Committee* Donald C. Burke (Chair)
Deborah A. DeCotis
John R. Mallin
Geraldine M. McNamara
Brian T. Zino * Effective March 31, 2025, Geraldine M. McNamara retired as a member of the Audit Committee. Effective April 1, 2025, Sarah E. Cogan, F. Ford Drummond, Connie D. McDaniel, and R. Keith Walton were appointed to the Audit Committee. The Audit Committee’s Pre-Approval Policies and Procedures Each Board has adopted policies and procedures with regard to the pre-approval of services provided by the Fund’s independent auditors, as applicable. Audit, audit-related and tax compliance services provided to the Funds on an annual basis require specific pre-approval by each Audit Committee. Each Audit Committee must also approve other non-audit services provided to each of the Funds and those non-audit services provided to the Funds’ affiliated service providers that relate directly to the operations and financial reporting of the Funds. Certain of these non-audit services that the Board believes are (i) consistent with the SEC’s auditor independence rules and (ii) routine and recurring services that will not impair the independence of the independent auditors may be approved by a Board without consideration on a specific case-by-case basis. 32

During each of AIO’s, NCV’s, NCZ’s, ACV’s, NFJ’s and NIE’s fiscal year ended January 31, 2025 and each of VGI’s, EDF’s and ZTR’s fiscal year ended November 30, 2024, all audit, audit-related, tax and non-audit services provided by each Fund’s independent registered public accounting firm, as applicable, to the Fund’s Adviser, Newfleet, Stone Harbor, Duff & Phelps or NFJ Group,