Form N-CEN - Annual Report for Registered Investment Companies
September 12 2024 - 3:08PM
Edgar (US Regulatory)
Report
of Independent Registered Public Accounting Firm
To
the Board of Trustees and Shareholders of PIMCO Global StocksPLUS® & Income Fund
In
planning and performing our audit of the financial statements of PIMCO Global StocksPLUS® & Income Fund (the “Fund”)
as of and for the year ended June 30, 2024, in accordance with the standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding
securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements
and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the
Fund’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the
Fund’s internal control over financial reporting.
The
management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In
fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related
costs of controls. A fund’s internal control over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. A fund’s internal control over financial reporting includes those policies
and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions
and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures
of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund’s assets that
could have a material effect on the financial statements.
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes
in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
A
deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that
there is a reasonable possibility that a material misstatement of the fund’s annual or interim financial statements will
not be prevented or detected on a timely basis.
Our
consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material
weaknesses under standards established by the PCAOB.
PricewaterhouseCoopers
LLP, 1100 Walnut Street, Suite 1300, Kansas City, MO 64106
T: (816) 472 7291, www.pwc.com/us
However,
we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over
safeguarding securities, that we consider to be material weaknesses as defined above as of June 30, 2024.
This
report is intended solely for the information and use of the Board of Trustees of PIMCO Global StocksPLUS® & Income Fund
and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified
parties.
/s/
PricewaterhouseCoopers LLP
Kansas City, Missouri
August 27, 2024
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