Company: PRIF-PJ
Filing Date: 2025-09-03
Form Type: PRE 14A
Source: 0001554625-25-000063
Chunk: 29

Company: Priority Income Fund, Inc.
Filing Date: 2025-09-03
Form: PRE 14A
Chunk 29
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 June 30, 2024 were approximately $0 and $0, respectively.

All Other Fees. The aggregate fees billed for professional services by Deloitte related to the credit facility in the fiscal years ended June 30, 2025 and June 30, 2024 were approximately $0 and $0, respectively.

Non-Audit Fees. For the fiscal years ended June 30, 2025 and June 30, 2024, the aggregate fees billed by Deloitte for non-audit services rendered to the Fund and for non-audit services rendered to the Fund’s investment advisor (not including any sub-advisor whose role is primarily portfolio management and is subcontracted with or overseen by another investment advisor) and/or to any entity controlling, controlled by or under common control with the Fund’s investment advisor that provides ongoing services to the Fund and the Fund’s investment advisor were approximately $0 and $0, respectively.

Audit Committee Pre-Approval Policies and Procedures . The Audit Committee pre-approves Deloitte’s engagements for audit and non-audit services to the Fund or the Fund’s investment adviser. Pre-approval considerations include whether the proposed services are compatible with maintaining Deloitte’s independence. All of the services described above were pre-approved by the Audit Committee. No services described above were approved by the Audit Committee pursuant to the “de minimis exception” set forth in Rule 2-01(c)(7)(i)(C) of Regulation S-X. The Audit Committee has considered and concluded that the provision of non-audit services rendered by Deloitte to the Fund’s investment adviser and any entity controlling, controlled by, or under common control with the Fund’s investment adviser that were not required to be pre-approved by the Audit Committee is compatible with maintaining Deloitte’s independence.

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Change in Independent Registered Public Accounting Firm

As previously disclosed in the Fund’s annual report on Form N-CSR filed with the SEC on August 29, 2024, on September 28, 2023, the Audit Committee of the Board approved the appointment of Deloitte as the Fund’s independent registered public accounting firm for the fiscal year ending June 30, 2024, effective immediately concurrent with the dismissal of BDO USA, P.C. (“BDO”).

BDO’s reports on the Fund’s consolidated financial statements for the fiscal years ended June 30, 2023 and 2022, respectively, did not contain an adverse opinion or