Company: NCZ-PA
Filing Date: 2025-04-11
Form Type: N-CSR
Source: 0001193125-25-079060
Chunk: 84

Company: Virtus Convertible & Income Fund II
Filing Date: 2025-04-11
Form: N-CSR
Chunk 84
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 Regulation S-X. |

Virtus Convertible & Income Fund II (the “Fund”) Board has adopted policies and procedures with regard to the pre-approvalof services provided by PricewaterhouseCoopers LLP. Audit, audit-related and tax compliance services provided to the Fund on an annual basis require specific pre-approvalby the Audit Committee. The Audit Committee must also approve other non-auditservices provided to the Fund and those non-auditservices provided to the Fund’s adviser(s) or any entity controlling, controlled by, or under common control with the Fund’s adviser(s) that relate directly to the operations and financial reporting of the Fund. Certain of these non-auditservices that the Audit Committee believes are a) consistent with the SEC’s auditor independence rules and b) routine and recurring services that will not impair the independence of the independent auditors may be approved by the Audit Committee without consideration on a specific case-by-casebasis (“general pre-approval”).

The Audit Committee has determined that the Chair of the Audit Committee may provide pre-approvalfor such services that meet the above requirements but are not included in the general pre-approvalin the event such approval is sought between regularly scheduled meetings. In any event, the Audit Committee is informed of, and ratifies, each service approved at the next regularly scheduled in-personAudit Committee meeting.

| (e)(2) | The percentage of services described in each of paragraphs (b) through (d) of this Item that were approved 
 by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X are as follows:   |

(b) 0% (c) 0% (d) N/A

| (f) | The percentage of hours expended on the principal accountant’s engagement to audit the registrant’s                                                                                                      
 financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant’s full-time, permanent employees was less than fifty percent. |

| (g) | The aggregate non-audit fees billed by the registrant’s accountant                                                                                                                                                                                        
 for services rendered to the registrant, and rendered to the registrant’s investment adviser (not including any sub-adviser whose role is primarily portfolio management and is subcontracted with or                                                     
 overseen by another investment adviser), and any entity controlling, controlled by, or under common control with the adviser that provides ongoing services to the registrant for each of the last two fiscal years of the