KPMG LLP

Two Manhattan West

375 9th Avenue, 17th Floor New York, NY 10001

Consent of Independent Registered Public Accounting Firm

We consent to the use of our report dated July 23, 2025, with respect to the financial statements of BNY Mellon Equity Income Fund, as of May 31, 2025, incorporated herein by reference in the Prospectus.

New York, New York September 24, 2026

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of

the KPMG global organization of independent member firms affiliated with KPMG

International Limited, a private English company limited by guarantee