Company: ETY
Filing Date: 2025-06-23
Form Type: DEF 14A
Source: 0001076598-25-000246
Chunk: 31

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-06-23
Form: DEF 14A
Chunk 31
---
 treatment preferred by       
 the accounting firm, (iii) all other material written communications between the independent    
 auditors and the management of the Fund since the last quarterly report or update, (iv) a       
 description of all non-audit services provided, including fees associated with the services,    
 to any fund complex of which the Fund is a part since the last annual report or update that     
 was not subject to the pre-approval requirements as discussed above; and (v) any other matters  
 of concern relating to the Fund’s financial statements, including any uncorrected misstatements 
 (or audit differences) whose effects management believes are immaterial, both individually      
 and in aggregate, to the financial statements taken as a whole.                                 |

| 9. | To review                                                                                       
 and discuss with the independent auditors the matters required to be communicated with respect  
 to the Fund pursuant to applicable auditing standards, as in effect from time to time, and      
 to receive such other communications or reports from the independent auditors (and management’s 
 responses to such reports or communications) as may be required under applicable listing        
 standards of the national securities exchanges on which the Fund’s shares are listed,           
 including a report describing: (1) the internal quality-control procedures of the independent   
 auditors, any material issues raised by the most recent internal quality-control review,        
 or peer review, of the independent auditors, or by any inquiry or investigation by governmental 
 or professional regulatory authorities, within the preceding five years, respecting one or      
 more independent audits carried out by the independent auditors, and any steps taken to deal    
 with any such issues; and (2) all relationships between the independent auditors and the        
 Fund and any other relationships or services that may impact the objectivity and independence   
 of the independent auditors. To the extent unresolved disagreements exist between management    
 and the independent auditors regarding the financial reporting of the Fund, it shall be the     
 responsibility of the Committee to resolve such disagreements.                                  |

| 10. | To consider,                                                                                        
 at least annually, whether to concur with the independent auditors’ conclusion that                 
 providing certain categories of non-assurance services to the Adviser and or to any entity          
 that controls the Adviser have not created and will not create a threat to the firm’s               
 independence as auditor of the Funds pursuant to the International Ethics Standards Board           
 for Accountants (“IESBA”). Prior to providing any non-assurance services to the                     
 Adviser or to any entity that controls the Adviser