Independent Registered Public Accounting Firm Consent

EX-99.(N) 2 d336101dex99n.htm INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM CONSENT Independent Registered Public Accounting Firm Consent

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form N-2 of our report dated April 21, 2022, relating to the statement of assets and liabilities of Franklin Income Opportunities Fund, which appears in such Registration Statement. We also consent to the reference to us under the heading “Independent Registered Public Accounting Firm” in such Registration Statement.

/s/PricewaterhouseCoopers LLP

Baltimore, Maryland

April 21, 2022