Company: CIF
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001741773-25-002969
Chunk: 23

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 23
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Based on this review
and the review of other information and these and other discussions, the Audit Committee recommended
to the Board of Trustees that the audited financial statements be included in the Trust’s annual report
to shareholders for the Trust’s 2024 fiscal year for filing with the SEC.

The members of each
Trust’s Audit Committee are: Steven E. Buller, John A. Caroselli, Peter D. Jones, Clarence Otis, Jr.,
and Darrell A. Williams.

To the extent required by applicable regulations, pre-approval by the Audit Committee
of the Board is needed for all audit and permissible non-audit services rendered by the Independent Registered
Public Accounting Firm to each Trust and all permissible non-audit services rendered by the Independent
Registered Public Accounting Firm to MFS and any entity controlling, controlled by or under common control
with MFS that provides ongoing services to a Trust (including MFS Service Center, Inc.) (each, a “Service
Affiliate”) if the services relate directly to the operations and financial reporting of such Trust.
Pre-approval is currently on an engagement-by-engagement basis. In the event pre-approval of such services
is necessary between regular meetings of the Audit Committee and it is not practical to wait to seek
pre-approval at the next regular meeting of the Audit Committee, pre-approval of such services may be
referred to the Chair of the Audit Committee; provided that the Chair may not pre-approve any individual
engagement for such services exceeding $50,000 or multiple engagements for such services in the aggregate
exceeding $100,000 between such regular meetings of the Audit Committee. Any engagement pre-approved
by the Chair between regular meetings of the Audit Committee shall be presented for ratification by the
entire Audit Committee at its next regularly scheduled meeting.

Schedule A attached hereto includes tables
that set forth for each Trust’s two most recent fiscal years, the fees billed by each Trust’s Independent
Registered Public Accounting Firm for (a) all audit and non-audit services provided directly to the
Trust and (b) those non-audit services provided to each Trust’s Service Affiliates that relate directly
to the Trust’s operations and financial reporting under the following captions:

(i)Audit Fees — fees related to the audit and review of the financial statements included in annual reports and registration statements, and other services that are normally provided in connection with statutory and regulatory filings or engagements.

(ii)Audit-Related Fees — fees related to