CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Pre-Effective Amendment to Registration Statement No. 333-276632 on Form N-2 of our report dated December 20, 2023, relating to the financial statements and financial highlights of KKR Income Opportunities Fund (the “Fund”) appearing in the Annual Report on Form N-CSR of the Fund for the year ended October 31, 2023, and to the references to us under the headings “Financial Highlights” and “Independent Registered Public Accounting Firm” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information, which is part of such Registration Statement.

/s/ Deloitte & Touche LLP

San Francisco, California

March 11, 2024