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EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statements of United Fire & Casualty Company described in the following table of our report dated February 13, 2004, with respect to the consolidated financial statements and schedules of United Fire & Casualty Company included in this Annual Report (Form 10-K) for the year ended December 31, 2003.
Registration Statement | ||||
Form | Number | Purpose | ||
S-8 | 333-42895 | Pertaining to United Fire’s nonqualified employee stock option plan | ||
S-8 | 333-63103 | Pertaining to United Fire’s employee stock purchase plan | ||
S-8 | 333-107041 | Pertaining to the United-Lafayette 401(k) profit sharing plan |
/s/ Ernst & Young LLP
Chicago, Illinois
February 27, 2004
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