VIRTUS Audit Committee Charter Nasdaq

yyyyy VIRTUS INVESTMENT PARTNERS, INC. AUDIT COMMITTEE CHARTER The Bylaws of Virtus Investment Partners, Inc. (the “Company”) provide for an Audit Committee (the “Committee”) of the Board of Directors (the “Board”). This charter (the “Charter”) sets forth the purposes, composition and responsibilities of, and the processes to be followed by, the Committee. At least annually, the Committee shall review the adequacy of this Charter and seek its re-approval by the Board. A. PURPOSES The primary purposes of the Committee are to: (i) exercise sole responsibility for the appointment, compensation, retention, oversight and, if applicable, termination of the Company’s independent auditor (together with such auditor’s affiliates, the “Independent Auditor”) including a review of the Independent Auditor’s qualifications and independence; and (ii) assist the Board in fulfilling its oversight responsibilities, by reviewing the quality and integrity of: the Company’s financial statements and financial reporting process; the Company’s systems of internal accounting and financial controls; the annual independent audit of the consolidated financial statements of the Company and its subsidiaries; the Company’s internal auditing and accounting processes; and the Company’s legal and regulatory compliance and ethics programs as established by management and the Board. In conducting such review, the Committee shall be empowered to ...