CION Investment (CION) 10-K2022 FY Annual report

Filed: 15 Mar 23, 7:29pm

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New words: amid, Aviv, bring, civil, cloud, coincide, combat, curb, Deed, deficiency, dissemination, drastic, encryption, engineering, escalating, espionage, expressly, Fargo, forensic, Fundraising, geopolitical, hacking, hardware, hindered, ID, impeding, infiltration, inflationary, inquiry, interfering, Invacare, investee, Israel, linked, LSTA, methodology, Midroog, Mishmeret, mobile, Morningstar, overreaching, page, phishing, problem, processing, proliferation, reaction, registrar, residence, Russian, sabotaging, safeguard, sample, scenario, signaled, Society, software, speed, stewardship, sunset, supplementary, TASE, task, Tel, telecommunication, theft, tighter, transparency, undermining, unintentional, unqualified, unrest, upgraded, urged, validate, vast, wage

Removed: appointed, CHC, collectibility, COSO, coupon, EURIBOR, Euro, expressing, extending, Flatiron, GE, Medical, notional, stop, Suisse, swap, syndication, tendered, travel, underperforming, undetected

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Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement on Form N-2 (No. 333-262446) of CĪON Investment Corporation of our reports dated March 15, 2023, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of CĪON Investment Corporation as of December 31, 2022, appearing in the Annual Report on Form 10-K of CĪON Investment Corporation for the year ended December 31, 2022.

We also consent to the reference to our firm under the heading “Controls and Procedures” in the Form 10-K.

/s/ RSM US LLP

New York, New York

March 15, 2023