Company: TXEMF
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001741773-25-001395
Chunk: 29

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 29
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 least one member of the Committee must be an “audit committee financial expert,” as determined by the Board and as defined in Item 3(b) of U.S. Securities and Exchange Commission (“SEC”) Form N-CSR. The Committee will make recommendations to the Board for its approval with respect to such audit committee financial expert determinations at least annually.

If a Committee member of an NYSE-listed Fund simultaneously serves on the audit committee of more than three public companies, the Board must determine that such simultaneous service would not impair the ability of such member to effectively serve on the Fund’s Committee. When a member serves on multiple boards in the same fund complex, such service will be counted as one board for these purposes (NYSE-listed Funds only).

II.Purposes of the Committee.

The
function of the Committee is to assist Board oversight of the Fund’s financial statements and accounting
and auditing processes, which shall include being directly responsible for the appointment, compensation,
retention and oversight of the work of the Fund’s independent registered public accounting firm (“auditors”)
engaged (including resolution of disagreements between management and the auditors regarding financial
reporting) for the purpose of preparing or issuing an audit report or performing other audit, review
or attest services for the Fund. It is management’s responsibility to prepare the Fund’s financial
statements in accordance with generally accepted accounting principles (“GAAP”) and to maintain appropriate
systems for accounting and internal controls. It is the auditors’ responsibility to express an opinion
on the Fund’s financial statements, to plan and carry out an audit in accordance with the standards
of the SEC and the Public Company Accounting Oversight Board (“PCAOB”) and to report directly to
the Committee. It is not the duty of the Committee to plan or conduct audits or to determine that the
Fund’s financial statements are complete and in accordance with GAAP.

1This document serves as the Charter for the Committee of certain U.S. registered investment companies within Franklin Templeton, and each series thereof as applicable (a “Fund”), including the Franklin, Templeton and New Jersey/Alternative Strategies Funds, as well as Franklin Templeton ETF Trust, Franklin ETF Trust, Franklin Templeton Trust, Legg Mason ETF Investment Trust, and Legg Mason ETF Investment Trust II. Exchange-listed Funds and their principal exchanges are included onAppendix A.

2Each member of the Committee may not, other than in his or her capacity as a member of the Committee, the Board, or any other Board committee: (