Value Line Funds Investment Trust N-14/A Registration statement for investment companies business combination (amended)

Exhibit (14)

Consent of Independent Registered Public Accounting Firm

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Pre -Effective Amendment to the Registration Statement on Form N-14 of Value Line Funds Investment Trust and to the use of our report dated November 30, 2015 on the financial statements and financial highlights of the Alpha Defensive Alternatives Fund, a series of Advisors Series Trust. Such financial statements and financial highlights appear in the 2015 Annual Report to Shareholders which is incorporated by reference into the Statement of Additional Information.

/s/ TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania

April 29 , 2016