Consent of Independent Registered Public Accounting Firm

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in this Registration Statement on Form N-4 (the “Registration Statement”) of our report dated August 27, 2014, relating to the financial statements of Variable Annuity Account Five, and our report dated April 28, 2014, relating to the statutory basis financial statements of American Home Assurance Company, which appears in such Registration Statement. We also consent to the incorporation by reference in this Registration Statement of our report dated April 30, 2014, relating to the consolidated financial statements of American General Life Insurance Company. We also consent to the incorporation by reference in such Registration Statement of our report dated February 20, 2014, relating to the consolidated financial statements, financial statement schedules and management’s assessment of the effectiveness of internal control over financial reporting, which appears in American International Group, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2013. We also consent to the reference to us under the heading “Financial Statements” in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Houston, Texas
August 27, 2014

 


 

CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration Statement on Form N-4 of our report dated 24 February 2012 relating to the consolidated financial statements of AIA Group Limited which appears in American International Group, Inc.’s Annual Report on Form 10-K for the year ended 31 December 2013. We also consent to the reference to us under the heading “Financial Statements” in such Registration Statement.
/s/ PricewaterhouseCoopers
Hong Kong
27 August 2014