PricewaterhouseCoopers has agreed to pay $8.25 million to settle charges over the way it audited two failed mutual funds whose value was marked down by Heartland Advisors of Milwaukee. Without admitting or denying the charges, PricewaterhouseCoopers, in a statement by spokesman Steven Silber, said, “Given the uncertain outcome of litigation, we made a business decision to settle the case for a fraction of the original claim without admitting any liability.” Through a settlement and liquidation of assets, Heartland has already returned about $44 million to some 10,000 shareholders. U.S. District Judge J.P. Stadtmueller is expected to rule on the settlement by April.