Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 21

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 21
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 to administrative error.

20

Each Fund’s Board of Directors, as applicable, including the Independent Directors, recommends that the stockholders of its Fund vote “FOR” the election of each nominee to serve as a Director of the Fund.

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

For the fiscal year ended October 31, 2024 for PTA and December 31, 2024
for all other Funds, each Fund’s Audit Committee selected PricewaterhouseCoopers LLP, an independent registered public accounting firm, to audit the accounts of the applicable Fund. Their selection was ratified and approved by the vote of a
majority of the Directors of the applicable Fund, including a majority of the Independent Directors, each of whom are “independent” as defined in the New York Stock Exchange listing standards. On December 10, 2024, the Audit Committee
of PTA selected PricewaterhouseCoopers LLP as the applicable Fund’s registered public accounting firm (“auditor”) for the fiscal year ending October 31, 2025 for PTA. On March 11, 2025, the Audit Committee of each Fund,
other than PTA, will meet to consider the appointment of PricewaterhouseCoopers LLP as the applicable Fund’s auditor for the fiscal year ending December 31, 2025. This Combined Proxy Statement will be updated if the Audit Committee of any
Fund, other than PTA, does not select PricewaterhouseCoopers LLP as the applicable Fund’s auditor for the year ending December 31, 2025. Each Audit Committee meets at least twice a year with representatives of the applicable Funds’
auditor to discuss the scope of the auditor’s engagement and to review the financial statements of the applicable Funds and the results of its examination thereof. The auditor will not be at the Meeting but will be available to participate by
telephone if needed.

Fees Paid to PricewaterhouseCoopers LLP

Unless otherwise indicated, the aggregate fees billed to the Funds for the last two fiscal years ended December 31 for professional
services rendered by PricewaterhouseCoopers LLP were as follows:

|      | Funds | Audit Fees |   2024 |     |   |   2023 |     | Audit-       
 Related Fees | 2024 |     |   | 2023 |     | Tax Fees |   2024 |     |   |   2023 |     | All Other Fees | 2024 |     |