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- S-4 Registration of securities issued in business combination transactions
- 2.2 Amended and Restated Agreement and Plan of Merger Dated As of May 28, 2003
- 2.3 Purchase Agreement Dated As of May 28, 2003
- 3.1 Sixth Amended and Restated Bylaws of Services
- 3.3 Articles of Incorporation of Baker Commercial Realty, Inc.
- 3.3 Bylaws of Baker Commercial Realty, Inc.
- 3.7 Amended and Restated Articles of Incorporation
- 3.7 Amended and Restated Bylaws of CB Richard Ellis Investors, Inc.
- 3.9 Certificate of Incorporation of CB Richard Ellis of California, Inc.
- 3.9 Bylaws of CB Richard Ellis of California, Inc.
- 3.10 Certificate of Amendment of CB Richard Ellis Real Estate Services, Inc.
- 3.10 Certificate of Incorporation of CB Richard Ellis Real Estate Services, Inc.
- 3.10 Amended and Restated Bylaws of CB Richard Ellis Real Eate Services, Inc.
- 3.11 Articles of Incorporation of Cbre Consulting, Inc.
- 3.11 Bylaws of Cbre Consulting, Inc.
- 3.12 Articles of Incorporation of Cbre HR, Inc.
- 3.12 Bylaws of Cbre HR, Inc.
- 3.15 Certificate of Formation of Cbrei Funding, LLC
- 3.15 Limited Liability Company Agreement of Cbrei Funding, LLC
- 3.16 Certificate of Formation of Cbrei Manager, LLC
- 3.16 Amended and Restated Limited Liability Company Agreement of Cbrei Manager, LLC
- 3.17 Certificate of Incorporation of Cbre-profi Acquisition Corp.
- 3.17 Bylaws of Cbre-profi Acquisition Corp.
- 3.18 Certificate of Incorporation of Edward S. Gordon Management Corporation
- 3.18 By-laws of Edward S. Gordon Management Corporation
- 3.22 Certificate of Formation of I/esg Octane Holding, LLC
- 3.22 Operating Agreement of I/esg Octane Holding, LLC
- 3.23 Certificate of Formation of Iiii-bsi Holdings, LLC
- 3.23 Operating Agreement of Iiii-bsi Holdings, LLC
- 3.24 Certificate of Formation of Iiii-ssi Holdings, LLC
- 3.24 Operating Agreement of Iiii-ssi Holdings, LLC
- 3.25 Certificate of Incorporation of Insignia/esg Capital Corporation
- 3.25 By-laws of Insignia/esg Capital Corporation
- 3.26 Certificate of Incorporation of Insignia/esg Northeast, Inc.
- 3.26 By-laws of Insignia/esg Northeast, Inc.
- 3.27 Restated Certificate of Incorporation of Insignia Financial Group, Inc.
- 3.27 Amended and Restated By-laws of Insignia Financial Group, Inc.
- 3.28 Certificate of Formation of Insignia ML Properties, LLC
- 3.28 Operating Agreement of Insignia ML Properties, LLC
- 3.35 Certificate of Formation of LJMGP, LLC
- 4.1 Indenture Dated As of May 22, 2003
- 4.2 Registration Rights Agreement Dated As of May 8, 2003
- 12.1 Computation of Ratio of Earnings to Fixed Charges for CB Richard Ellis Services
- 12.2 Computation of Ratio of Earnings to Fixed Charges for Cbre Holding, Inc.
- 23.1 Consent of Deloitte and Touche LLP
- 23.2 Consent of KPMG LLP
- 23.3 Consent of Ernst & Young LLP
Exhibit 23.2
Independent Auditors’ Consent
The Stockholders
Insignia Financial Group, Inc.:
We consent to the use of our report dated October 15, 2003, with respect to the consolidated balance sheet of Insignia Financial Group, Inc. as of December 31, 2002, and the related consolidated statements of operations, stockholders’ equity, and cash flows for the year then ended, included in this registration statement on Form S-4 of CB Richard Ellis Services, Inc., and to the reference to our firm under the heading “Experts” in the registration statement. Our report refers to the adoption of the fair value recognition provisions of Statement of Financial Accounting Standards No. 123, and to the adoption of the accounting principles set forth in Statements of Financial Accounting Standards Nos. 141 and 142 effective January 1, 2002.
/s/ KPMG LLP
New York, New York
October 17, 2003