EX-23.2 4 d479851dex232.htm EX-23.2

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

We hereby consent to the use in this Prospectus constituting a part of the Registration Statement on Form F-1, of SMX (Security Matters) Public Limited Company of our report dated September 6, 2022, relating to the consolidated financial statements of Securities Matters Limited, which is contained in that Prospectus.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

/s/ Ziv Haft

Certified Public Accountants (Isr.)

BDO Member Firm

Tel Aviv, Israel

March 17, 2023

Tel Aviv 03-6386868 |  | Jerusalem 02-6546200 |  | Haifa 04-8680600 |  | Beer Sheva 077-7784100 |  | Bnei Brak 073-7145300 |  | Kiryat Shmona 077-5054906 |  | Petah Tikva 077-7784180 |  | Modiin Ilit 08-9744111 |  | Nazrat Ilit 04-6555888

Main office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001 Email: bdo@bdo,co.il Website: www.bdo.co.il

BDO Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm