EX-99.(14)(B) 11 tm2328859d2_ex99-14b.htm EXHIBIT 99.(14)(B)

Exhibit 99.14(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form N-14 of our report dated January 24, 2023, relating to the financial statements and financial highlights of First Trust Specialty Finance and Financial Opportunities Fund, appearing in the Annual Report on Form N-CSR of First Trust Specialty Finance and Financial Opportunities Fund for the year ended November 30, 2022, and to the references to us under the headings “Financial Highlights” and “Other Service Providers” in the Proxy Statement/Prospectus, and “Representations and Warranties” in the Form of Agreement and Plan of Reorganization, which are part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Chicago, Illinois

December 11, 2023