Company: TXEMF
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001741773-25-001395
Chunk: 32

Company: TEMPLETON EMERGING MARKETS INCOME FUND
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 32
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 exemptions that may be available under applicable law or rules.

(c)
To meet with the auditors, including private meetings, as necessary to (i) review the arrangements for
and scope of the annual audit and any special audits; (ii) discuss any matters or concerns relating
to the Fund’s financial statements, including any recorded and/or unrecorded adjustments to such statements
recommended by the auditors, or other results of audits; (iii) consider the auditors’ comments with
respect to the Fund’s financial, accounting and reporting policies, procedures and internal controls
and management’s responses thereto; and (iv) to review the form of opinion the auditors propose to
render.

(d) To meet to review and discuss the
Fund’s annual audited financial statements, as well as the Fund’s annual shareholder report or a
written summary of such report, with management and the auditors.

(e) To meet to review and discuss the Fund’s annual audited financial statements with management and the auditors, including reviewing the Fund’s disclosures under “Management’s Discussion of Fund Performance” (“MDFP”) in its annual shareholder report (NYSE-listed Funds only). To meet to review and discuss the Fund’s semi-annual financial statements with management, including reviewing the Fund’s MDFP disclosures in its semi-annual shareholder report, as applicable (NYSE-listed Funds only). Such meetings may be telephonic.

(f)
To consider the effect upon the Fund of any changes in accounting principles or practices proposed by
management or the auditors.

3For these purposes, an investment adviser does not include an unaffiliated sub-adviser whose role is primarily portfolio management and is sub-contracted or overseen by another investment adviser.

(g)
To receive and consider reports from the auditors:

(i)as required by generally accepted accounting standards, including Auditing Standard (“AS”) No. 1301 (Communications with Audit Committees);

(ii)annually and by update as required by SEC Regulation S-X, regarding:

(A)all critical accounting policies and practices of the Fund to be used;

(B)all alternative treatments within GAAP for policies and practices related to material items that have been discussed with management of the Fund, including ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the auditors;

(C)other material written communications between the auditors and management of the Fund, such as any management letter or schedule of unadjusted differences; and

(D)all non-audit services provided