Company: HQL
Filing Date: 2025-12-08
Form Type: N-CSR
Source: 0001104659-25-119341
Chunk: 76

Company: abrdn Life Sciences Investors
Filing Date: 2025-12-08
Form: N-CSR
Chunk 76
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, as amended, and other documents as required under the federal securities laws.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |

| (e)(2) | None of the services described in each of paragraphs (b) through (d) of this Item involved a waiver of the pre-approval requirement by the Audit Committee pursuant to Rule 2-01 (c)(7)(i)(C) of Regulation S-X. |

| (f) | Not applicable. |

| (g) | Non-Audit Fees |

| The following table shows the amount of fees that KPMG LLP billed during the Fund’s last two                                         
 fiscal years for non-audit services to the Registrant, and to the Adviser, and any entity controlling, controlled by or under common 
 control with the Adviser that provides ongoing services to the Fund (“Affiliated Fund Service Provider”):                            |

| Fiscal Year Ended  
 September 30, 2025 |     | Total Non-Audit Fees 
 Billed to Fund       | 0 |     | Total Non-Audit Fees     
 billed to Adviser and    
 Affiliated Fund Service  
 Providers (engagements   
 related directly to the  
 operations and financial 
 reporting of the Fund)   | 0 |     | Total Non-Audit Fees    
 billed to Adviser and   
 Affiliated Fund Service 
 Providers (all other    
 engagements)            | 1,253,744 |     | Total | 1,253,744 |
|:-------------------|:----|:---------------------|--:|:----|:-------------------------|--:|:----|:------------------------|----------:|:----|:------|----------:|
| September 30, 2024 |     | $                    | 0 |     | $                        | 0 |     | $                       |   629,124 |     | $     |   629,124 |

“Non-Audit Fees billed to Fund” for both fiscal years represent “Tax Fees” and “All Other Fees” billed to Fund in their respective amounts from the previous table.

| (h) | Not applicable. |

| (i) | Not applicable. |

| (j) | Not applicable. |

Item 5. Audit Committee of Listed Registrants.

| (a) | The Registrant has a separately-designated standing Audit Committee established in accordance with Section 3(a)(58)(A) of the Exchange Act (15 U.S