Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in the Registration Statement on Form S-1 of Imperalis Holding Corp., that was filed on or about October 14, 2022, of our Report of Independent Registered Public Accounting Firm, dated April 7, 2022, on the consolidated balance sheets of Imperalis Holding Corp., as of December 31, 2021 and 2020, and the related consolidated statements of operations, stockholders' equity (deficit) and cash flows for the years then ended, which appear in such Registration Statement.
We also consent to the references to us under the heading “Experts” in such Registration Statement.
/s/ Pinnacle Accountancy Group of Utah |
Pinnacle Accountancy Group of Utah
(a dba of Heaton & Company, PLLC)
Farmington, Utah
October 14, 2022