Company: VMO
Filing Date: 2025-06-20
Form Type: DEF 14A
Source: 0001193125-25-143555
Chunk: 38

Company: Invesco Municipal Opportunity Trust
Filing Date: 2025-06-20
Form: DEF 14A
Chunk 38
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| 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.

| 2 | Applicable Rules include, for example, New York Stock Exchange (“NYSE”) rules applicable to closed-end funds managed by Invesco and listed on the NYSE. |

E-3

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-AuditServices, the Funds’ Treasurer (or his or her designee) and Auditor shall provide such information regarding independence or other matters as the Audit Committee may request. Any services or fee ranges that are not within the scope of General Pre-Approved Non-AuditServices have not received general pre-approvaland require specific pre-approval.Each request for specific pre-approvalby the Audit Committee for services to be provided by the Auditor to the Funds must be submitted to the Audit Committee by the Funds’ Treasurer (or his or her designee) and must include detailed information about the services to be provided, the fees or fee ranges to be charged, and other relevant information sufficient to allow the Audit Committee to consider whether to pre-approvesuch engagement, including evaluating whether the provision of such services will impair the independence of the Auditor and is otherwise consistent with Applicable Rules.

| IV. | Non-Audit Service Types |

The Audit Committee may provide either general or specific pre-approvalof audit-related, tax or other services