Company: VMO
Filing Date: 2025-05-02
Form Type: N-CSR
Source: 0001193125-25-111525
Chunk: 52

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-05-02
Form: N-CSR
Chunk 52
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 Act of 2002, all audit and non-auditservices provided to the Funds by the Auditor must be preapproved by the Audit Committee. Rule 2-01of Regulation S-Xrequires that the Audit Committee also pre-approvea Service Affiliate’s engagement of the Auditor for non-auditservices if the engagement relates directly to the operations and financial reporting of the Funds (a “Service Affiliate’s Covered Engagement”).

These Procedures set forth the procedures and the conditions pursuant to which the Audit Committee may pre-approveaudit and non-auditservices for the Funds and a Service Affiliate’s Covered Engagement pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and other organizations and regulatory bodies applicable to the Funds (“Applicable Rules”). 1They address both general pre-approvalswithout consideration of specific case-by-caseservices (“general pre-approvals”) and pre-approvals on a case-by-casebasis (“specific pre-approvals”). Any services requiring pre-approvalthat are not within the scope of general pre-approvalshereunder are subject to specific pre-approval.These Procedures also address the delegation by the Audit Committee of pre-approvalauthority to the Audit Committee Chair or Vice Chair.

| II. | Pre-Approval of Fund Audit Services |

The annual Fund audit services engagement, including terms and fees, is subject to specific pre-approvalby the Audit Committee. Audit services include the annual financial statement audit and other procedures required to be performed by an independent auditor to be able to form an opinion on the Funds’ financial statements. The Audit Committee will receive, review and consider sufficient information concerning a proposed Fund audit engagement to make a reasonable evaluation of the Auditor’s qualifications and independence. The Audit Committee will oversee the Fund audit services engagement as necessary, including approving any changes in terms, audit scope, conditions and fees. In addition to approving the Fund audit services engagement at least annually and specifically approving any changes, the Audit Committee may generally or specifically pre-approveengagements for other audit services, which are those services that only an independent auditor reasonably can provide. Other audit services may include services associated with SEC registration statements, periodic reports and other documents filed with the SEC.

| III. | General and Specific Pre-Approval of Non-Audit Fund Services |

The Audit Committee will consider, at least annually, the list of General Pre-Approved Non-AuditServices which list may be terminated or modified at any time by the Audit Committee. To inform the Audit Committee’s review and approval of General Pre-Approved Non-A