Company: PRIF-PJ
Filing Date: 2025-09-03
Form Type: PRE 14A
Source: 0001554625-25-000063
Chunk: 30

Company: Priority Income Fund, Inc.
Filing Date: 2025-09-03
Form: PRE 14A
Chunk 30
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 a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the Fund’s fiscal years ended June 30, 2023 and 2022, respectively, and the subsequent interim period through September 28, 2023, there were no (i) disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) with BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to the satisfaction of BDO, would have caused BDO to make reference thereto in its reports covering the Fund’s consolidated financial statements for such periods and (ii) reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except for the disclosure of the material weakness in the Fund’s internal control over financial reporting as disclosed in Item 11 of the Fund’s annual report on Form N-CSR for the year ended June 30, 2022 which was remediated as previously disclosed in the Fund’s annual report on Form N-CSR for the year ended June 30, 2023. The Audit Committee has discussed the subject matter of the above referenced reportable event with BDO and the Fund has authorized BDO to respond fully to the inquiries of Deloitte concerning the subject matter of such reportable event.

The Fund provided BDO with a copy of the annual report for the year ended June 30, 2024 prior to filing the annual report for the year ended June 30, 2024 in accordance with the requirements of Instruction 2 to Item 304 of Regulation S-K. A copy of BDO’s letter, dated August 29, 2024 was filed as Exhibit 99.13(C) to the annual report for the year ended June 30, 2024.

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#### Audit Committee Report
<div align='center'>(1)</div>

The following is the report of the Audit Committee with respect to the Fund’s audited financial statements for the fiscal year ended June 30, 2025.

The Audit Committee has reviewed and discussed the Fund’s audited financial statements with management and Deloitte, with and without management present. The Audit Committee included in its review results of Deloitte’s examinations, the Fund’s disclosure controls and procedures, and the quality of the Fund’s financial reporting. The Audit Committee also reviewed the Fund