Greystone Housing Impact Investors LP

The Audit Committee engaged Grant Thornton LLP (“GT”) as the independent registered public accounting firm for the Partnership for 2025.

The Audit Committee regularly reviews and determines whether any non-audit services provided by GT potentially affects its independence with respect to the Partnership. The Audit Committee’s policy is to pre-approve all audit and permissible non-audit services provided by GT. Pre-approval is generally provided by the Audit Committee for up to one year, is detailed as to the particular service or category of services to be rendered and is generally subject to a specific budget. The Audit Committee may also pre-approve additional services or specific engagements on a case-by-case basis. Management provides annual updates to the Audit Committee regarding the extent of any services provided in accordance with this pre-approval, as well as the cumulative fees for all non-audit services incurred to date. During 2025, all services performed by GT with respect to the Partnership were pre-approved by the Audit Committee in accordance with this policy.

Prior to 2025, the Audit Committee had engaged PricewaterhouseCoopers (“PwC”) as the independent registered public accounting firm for the Partnership. As previously disclosed, on November 17, 2025, the Audit Committee recommended and authorized a change in independent registered public accounting firm from PwC to GT, which became effective immediately. PwC’s audit reports on the Partnership’s financial statements as of and for the fiscal year’s ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Partnership’s fiscal years ended December 31, 2024 and 2023 and the subsequent interim period in 2025 before the change in auditors became effective, there were no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of PwC, would have caused PwC to make reference to the matter in their reports included in the Partnership’s filings with the Securities and Exchange Commission. In addition, there were no “reportable events” (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the fiscal years ended December 31, 2024 and 2023, or during the subsequent interim period in 2025 before the change in auditors became effective. During 2023, 2024, and until November 17, 2025, all services performed by PwC, with respect to the Partnership, were pre-approved by the Audit Committee in accordance with policy.

The following table sets forth the aggregate fees billed by GT with respect to audit and non-audit services for the Partnership during the year ended December 31, 2025 and the aggregate fees billed by PwC with respect to audit and non-audit services for the Partnership during the years ended December 31, 2024 and 2023, and the subsequent interim period in 2025 before the change in auditors became effective:

(1)

Audit Fees includes fees and expenses for professional services rendered for the audit of the Partnership’s annual financial statements and internal control over financial reporting, reviews of the financial statements included in the Partnership’s quarterly reports on Form 10-Q, and other services provided in connection with regulatory filings that generally only the principal auditor can reasonably provide. Of the amount reported for PwC in 2025, approximately $578,000 was reimbursed by Greystone.

(2)

Audit-Related Fees includes services that are reasonably related to the performance of the audit or review of the financial statements, including audit and attestation services related to financial reporting that are not required by statute or regulation.

(3)

Tax Fees includes fees and expenses for the professional services rendered for the preparation and review of tax returns and Schedule K-1’s.