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EXHIBIT 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statements of United Fire & Casualty Company (United Fire) described in the following table of our reports dated March 2, 2009, with respect to internal control over financial reporting and 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, 2008.
Registration Statement | ||||
Form | Number | Purpose | ||
S-8 | 333-42895 | Pertaining to United Fire’s employee stock purchase plan | ||
S-8 | 333-107041 | Pertaining to the United Fire Group 401(k) plan | ||
S-8 | 333-129923 | Pertaining to United Fire’s nonqualified non-employee director stock option and restricted stock plan | ||
S-3ASR | 333-133169 | Pertaining to United Fire’s shelf registration | ||
S-8 | 333-151074 | Pertaining to United Fire’s 2008 stock plan |
/s/ Ernst & Young LLP | ||||
Ernst & Young LLP | ||||
Chicago, Illinois
March 2, 2009
March 2, 2009