Company: JPC
Filing Date: 2025-03-04
Form Type: DEF 14A
Source: 0001193125-25-045738
Chunk: 43

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-03-04
Form: DEF 14A
Chunk 43
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’s independent registered public accounting firm. The Audit Committee is currently composed of six Independent Board Members and operates under a written
charter adopted and approved by each Board. Each Audit Committee member meets the independence and experience requirements, as applicable, of the NYSE, NASDAQ, Section 10A of the 1934 Act and the rules and regulations of the SEC.

The Audit Committee, in discharging its duties, has met with and held discussions with management and each Fund’s independent registered public accounting firm. The
Audit Committee has also reviewed and discussed the audited financial statements with management. Management has represented to the independent registered public accounting firm that each Fund’s financial statements were prepared in accordance
with generally accepted accounting principles. The Audit Committee has also discussed with the independent registered public accounting firm the matters required to be discussed by Statement on Auditing Standards (“SAS”) No. 114 (The
Auditor’s Communication With Those Charged With Governance), which supersedes SAS No. 61 (Communication with Audit Committees). Each Fund’s independent registered public accounting firm provided to the Audit Committee the written
disclosure required by Public Company Accounting Oversight Board Rule 3526 (Communications with Audit Committees Concerning Independence), and the Audit Committee discussed with

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representatives of the independent registered public accounting firm their firm’s independence. As provided in the Audit Committee Charter, it is not the Audit Committee’s
responsibility to determine, and the considerations and discussions referenced above do not ensure, that each Fund’s financial statements are complete and accurate and presented in accordance with generally accepted accounting principles.

Based on the Audit Committee’s review and discussions with management and the independent registered public accounting firm, the representations of management and
the report of the independent registered public accounting firm to the Audit Committee, the Audit Committee has recommended that the audited financial statements be included in each Fund’s Annual Report.

The current members of the Audit Committee are:

Joseph A. Boateng (for all Funds
other than Core Plus Impact, Multi-Asset Income, Multi-Market Income, Real Asset and Variable Rate Preferred & Income)

Amy Lancellotta

John K. Nelson, Chair

Loren M. Starr (for all Funds other than Multi-Market Income)

Matthew Thornton III

Margaret L. Wolff

Robert L. Young

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Audit and Related Fees. The following tables provide the aggregate fees billed during each Fund’s last two
fiscal years by each Fund’s independent registered public accounting firm for engagements directly related to the operations and financial reporting