Company: CHY
Filing Date: 2025-05-12
Form Type: DEF 14A
Source: 0001104659-25-047185
Chunk: 20

Company: CALAMOS CONVERTIBLE & HIGH INCOME FUND
Filing Date: 2025-05-12
Form: DEF 14A
Chunk 20
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10% of a class of the Fund's equity securities.

<div align='center'>AUDIT COMMITTEE REPORT</div>

The audit committee of each Fund's board of trustees reviews that Fund's annual financial statements with both management and the independent auditors, and the committee meets periodically with the independent and internal auditors to consider their evaluation of the Fund's financial and internal controls.

Each audit committee, in discharging its duties, has met with and held discussions with management and the Fund's independent and internal auditors. The committees have reviewed and discussed the audited financial statements with management. Management has represented to the independent auditors that each Fund's financial statements were prepared in accordance with generally accepted accounting principles.

The audit committees have also discussed with the independent auditors various matters as required by Statement on Auditing Standards No. 61 (Communications with Audit Committees) and the independent auditors' independence. The independent auditors provided to the committees the written disclosure required by Independence Standards Board Standard

<div align='center'>44</div>

No. 1 (Independence Discussions with Audit Committees), and the representatives of the independent auditors confirmed to the committees their firm's independence. Based on each audit committee's review and discussions with management and the independent auditors, the representations of management and the reports of the independent auditors to the committees, each committee recommended that the respective Fund include the audited financial statements in the Fund's annual report. The members of the audit committee are: Virginia G. Breen, John E. Neal, William R. Rybak, Karen L. Stuckey, Christopher M. Toub, and Lloyd A. Wennlund. If elected to the Board, it is expected that Mr. Armstrong and Mr. Phlegar will each serve as members of the audit committee. INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The audit committees of CHI, CHY, CSQ, CGO, CHW, CCD and CPZ selected Deloitte & Touche LLP ("D&T") as the independent registered public accounting firm to audit the books and records of that Fund for its fiscal year ended October 31, 2024. It is not currently expected that a representative of D&T will be present at the meeting. AUDIT AND RELATED FEES Audit Fees.D&T billed CHI, CHY, CSQ, CGO, CHW, CCD and CPZ aggregate fees for professional services rendered with respect to the audits of the Funds' annual financial statements or services that are typically provided by